Maple Company manufactures bookshelves and uses an activity-based costing system. The following information is provided for pe month of May. Estimated Indirect Estimated Quantity of Activity Activity Costs Allocation Base Allocation Base Materials handling $7,900 Number of parts 8,960 parts Assembling $12,800 Number of parts 8,960 parts Packaging $3,000 Number of units 1,120 bookshelves Each bookshelf consists of 8 parts. The direct materials cost per bookshelf is $35. What is the cost of materials handling and assembling per bookshelf? (Round all calculations to the nearest cent.) A $21.16 B. $18.48 C. $7.05 D. $11.43