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 10 parts. The direct materials cost per bookshelf is $40. What is the total manufacturing cost per bookshelf? (Do not round intermediate calculations. Round your final answer to the nearest cent.) A. $19.34 B. $59.34 C. $17.19 D. $57.19