Maple Company manufactures bookshelves and uses an activity-based costing system. The following information is provided for the month of May Estimated Indirect Activity Activity Costs Materials handling $5,000 Assembling Packaging $13,100 $2,000 Estimated Quantity of 10,960 parts Allocation Base Allocation Base Number of parts Number of parts 10,960 parts Number of units Each bookshelf consists of 8 parts. The direct materials cost per bookshelf is $28. 1,370 bookshelves What is the cost of materials handling and assembling per bookshelf? (Round all calculations to the nearest cent.) OA $13.21 OB. $9.56 OC. $14.72 OD. $3.65