Maple Company manufactures bookshelves and uses an activity-based costing system. The following information is provided for the month of May: Estimated Quantity of Allocation Base Activity Materials handling Assembling Packaging Estimated Indirect Activity Costs $5,900 $12,100 $2,870 A. $9.83 OB. $20.17 C. $30.00 D. $34.78 Allocation Base Number of parts Number of parts Number of units 3,600 parts 3,600 parts 600 bookshelves Each bookshelf consists of 6 parts. The direct materials cost per bookshelf is $25. What is the cost of materials handling and assembling per bookshelf? (Round all calculations to the nearest cent.)

Maple Company manufactures bookshelves and uses an activity - based costing system. The following information is provided for the month of May: Each bookshelf consists of 6 parts. The direct materials cost per bookshelf is $25. What is the cost of materials handling and assembling per bookshel? (Round all calculations to the nearest cent) A. $9.83 B. $20.17 C. $30.00 D. $34.78