Parsons and Sons Woodworks manufactures baseball bats and wooden tops. Currently, Parsons and Sons makes 6,000 baseball bats each month. Each bat uses $8.50 in direct materials and $3.00 in direct labor. Parsons and Sons uses two activities in manufacturing the baseball bats: Cutting and Finishing. The cost associated with Cutting is $8.500 a month, allocated on the basis of direct labor hours. The cost associated with Finishing is $14.000 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 O $12.91 O $11.41 O $13.89 O $11.45