Please Explain:

Parker Woodworks manufactures baseball bats and wooden tops. Currently, Parker makes 5,000 baseball bats each month. Each bat uses $1.00 in direct materials and $0.50 in direct labor. Parker 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. The activity drivers are used as follows: Baseball bats Wooden tops Direct labor hours 100 200 Batches 4 6 What is the total manufacturing cost for one baseball bat? Selected Answer: ( $2.96 Answers: $1.46 $1.50 $2.96 $3.94