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 Indirect Estimated Quantity of Activity Materials handling Assembling Packaging Activity Costs $7,700 $13,200 $2,530 Allocation Base Allocation Base Number of parts Number of parts Number of bookshelves 8,300 parts 8,300 parts 830 bookshelves Each bookshelf consists of 10 parts. The direct materials cost per bookshelf is $36. What is the total manufacturing cost per bookshelf? (Round all calculations to the nearest cent.) A. $25.18 B. $28.23 C. $61.18 OD. $64.23