Parsons and Sons Woodworks manufactures baseball bats and wooden tops. Currently, Parsons and Sons makes 6,700 baseball bats each month. Each bat uses $13.75 in direct materials and $4.75 in direct labor. Parsons and Sons uses two activities in manufacturing the baseball bats: Cutting and Finishing. The cost associated with Cutting is $9,200 a month, allocated on the basis of direct labor hours. The cost associated with Finishing is $15,400 a month, allocated on the basis of batches. Baseball bats use 1/3 of the direct labor hours, and 40% of total batches. What is the total manufacturing cost for one baseball bat? Multiple Choice $20.86 $18.38 $18.42 $19.88