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 Estimated Quantity of Activity Estimated Indirect Activity Costs Allocation Base Allocation Base Materials handling $5,000 Number of parts 2,720 parts Assembling Packaging $12.200 $2,010 Number of parts Number of bookshelves 2,720 parts 680 bookshelves Each bookshelf consists of 4 parts. The direct materials cost per bookshelf is $26. What is the total manufacturing cost per bookshelf? (Do not round intermediate calculations. Round your final answer to the nearest cent.) OA $51.29 OB. $28.25 OC $25.29 OD. $54.25