Pima, Inc. manufactures calculators that sell for $54 each. Each calculator uses $22 in direct materials and $12 in direct labor per unit. Pima has two activities: Machining, which is applied at the rate of $4 per machine hour, and Finishing, which is applied at the rate of $20 per batch. This month, Pima made 470 calculators, using 1,175 machine hours in 47 batches. What is the total manufacturing cost for one calculator? Multiple Choice $46 O O $34 O $41 O $39