Liverpool Inc manufactures water sprinklers using an activity-based costing system to allocate all manufacturing conversion costs. The following information is provided for the month of June: Activity Estimated Indirect Activity Costs Allocation Base Estimated Quantity of Allocation Base Materials handling $1,800 Number of parts 6,000 parts Assembling $7,800 Number of parts 6,000 parts Packaging $3,600 Number of water sprinklers 2,000 water sprinklers Each water sprinkler consists of 6 parts; the total direct materials cost per water sprinkler is $80.00. What is the total cost of packaging per sprinkler