I am confused again. Please help me!

estion 26 Skipper Company manufactures toy boats and uses an activity-based costing system. The following information is provided for the month of May Estimated Quantity of Activity Activity Costs Allocation Base Allo $5200 $5650 Number of parts 3000 parts Number of parts3000 parts Number of boats 1200 boats Packaging Each boat consists of four parts, and the direct materials cost per boat is S7 21. There is no direct labor What is the total manufacturing cost per boat? (Round any intermediate calculations and your final answer to the nearest cent.) O $18.13 O $15.63 $4 43 O $22.84 and Submit