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 $21. What is the total manufacturing cost per bookshelf? (Round all calculations to the nearest cent.) A) $37.02 B) $39.67