I do not seem to understand how the result happens to answer D. Can you please show me how to solve it step by step??

Maple Company manufactures bookshelves and uses an activity based costing system to allocate all manufacturing conversion costs. The company incurs no direct labor costs. The following information is provided for the month of May: Activity Materials handling Assembling Packaging Estimated Indirect Activity Costs $5,800 $11,700 $2,330 Estimated Quantity of Allocation Base Allocation Base Number of parts 3,550 parts Number of parts 3,550 parts Number of bookshelves 710 bookshelves Each bookshelf consists of 5 parts. The direct materials cost per bookshelf is $33. What is the total manufacturing cost per bookshelf? (Round all calculations to the nearest cent.) O A. $57.65 B. $24.65 C. $27.93 D. $60.93