Parsons and Sons Woodworks manufactures baseball bats and wooden tops. Currently, Parsons and Sons makes $5,000$ baseball bats each month. Each bat uses $$1\mathrm{.}00$ in direct materials and $$0\mathrm{.}50$ in direct labor. Parsons and Sons uses two activities in manufacturing the baseball bats: Cutting and Finishing. The cost associated with Cutting is $$7,500$ a month, allocated on the basis of direct labor hours. The cost associated with Finishing is $$12,000$ a month, allocated on the basis of batches. Baseball bats use $\frac{1}{3}$ of the direct labor hours, and $40\%$ of total batches. What is the total manufacturing cost for one baseball bat?

Multiple Choice

$$ $$1\mathrm{.}50$

$$1,46$

$$2\mathrm{.}96$

$$ $$3\mathrm{.}94$