mulative) Parker Woodworks manufactures baseball bats and wooden tops Currently, Parker makes 7,000 baseball bats each month. Each bat uses $6.00 in direct materials and $5.50 in direct labor. Parker uses two activities in manufacturing the baseball bats: Cutting and Finishing The cost associated with Cuming is $10.500 a month, allocated on the basis of direct labor hours. The cost associated with Finishing is $16,800 a month, allocated on the basis of batches. The products have the following activity demands: Baseball Bats Wooden Tops Direct labor hours Batches 140 280 44 66 What is the total manufacturing cost for one baseball bat