Maple Company manufactures bookshelves and uses an activitybase 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	Estimated Indirect Activity Costs	Allocation Base	Estimated Quantity of Allocation Base
Materials handling	$6,500	Number of parts	6,840 parts
Assembling	$13,100	Number of parts	6,840 parts
Packaging	$2,590	Number of bookshelves	760 bookshelves

Each bookshelf consists of 9 parts. The direct materials cost per bookshelf is $40.

What is the total manufacturing cost per bookshelf? (Round all calculations to the nearest cent.)