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: Estimated Indirect Estimated Quantity of Activity Activity Costs Allocation Base Allocation Base Materials handling $5,600 Number of parts 10,300 parts Assembling $10,900 Number of parts 10,300 parts Packaging $2,730 Number of bookshelves 1,030 bookshelves Each bookshelf consists of 10 parts. The direct materials cost per bookshelf is $21. What is the total manufacturing cost per bookshelf? (Round all calculations to the nearest cent.) E) a} A. $18.67 . $37.02 . $39.67 . $16.02