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: Each bookshelf consists of 5 parts. The direct materials cost per bookshelf is $38. What is the total manufacturing cost per bookshelf? (Do not round intermediate calculations. Round your final answer to the nearest cent.) A. $22.66 B. $26.46 C. $60.66 D. $64.46