o Skipper Company manufactures toy boats and uses an activity-based costing system. The following information is provided for the month of May. Estimated Estimated Indirect Quantity of Activity Activity Costs Allocation Base Allocation Base Materials handling $3,500 Number of parts 3.000 parts Assembling $5,200 Number of parts 3.000 parts Packaging $5,750 Number of boats 1.100 boats Each boat consists of four parts, and the direct materials cost per boat is $7.36. There is no direct labor. What is the total manufacturing cost per boat? (Round any intermediate calculations and your final answer to the nearest cent.) O A. $16.83 OB. $5.11 OC. $24.19 OD. $18.96