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: Activity Estimated Indirect Activity Costs Estimated Quantity of Materials handling $7,400 Assembling Packaging $12,300 $2,910 Allocation Base Allocation Base Number of parts 13,700 parts Number of parts Number of bookshelves 13,700 parts 1,370 bookshelves Each bookshelf consists of 10 parts. The direct materials cost per bookshelf is $38. What is the total manufacturing cost per bookshelf? (Do not round intermediate calculations. Round your final answer to the nearest cent.) OA. $54.50 OB. $52.38 OC. $16.50 OD. $14.38