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 following information is provided them of Mar Activity Materials handing Assembling Packaging Estimated Indirect Activity Costs $7,8001 $10,000 $2.290 Estimated Quantity of Allocation Base Number of parts Allocation Base 6.200 parts Number of parts Number of bookshelves 6,200 parts Each bookshelf consists of 10 parts. The direct materials cost per bookshelf is $25 620 bookshelves What is the total manufacturing cost per bookshelf? (Round all calculations to the nearest cent.) OA $30.00 On $58.69 Oc. $55.00 O0. $33.69