Maple Company manufactures bookshelves and uses an activity-based costing system to alocate all manufacturing conversion costs. The company incurs no direct labor costs. The flowing information is provided for the month of May Activity Matenais handing Assembling Packaging Estimated Indirect Activity Costs $7.800 $10,000 $2.290 Allocation Base Estimated Quantity of Allocation Base Number of parts 6.200 Number of pa 6,200 Number of booksh 620bok per books $25 Each bookshelf consists of 10 parts The drect materials cost What is the total manufacturing cost per bookshelf? (Round all calculations to the nearest OA $30.00 OB $58.00 C. $5500 OD. $33.09