Potbelly Company manufactures Soup pots and uses an activity-based costing system. The following information is provided for the month of May: Estimated Estimated Indirect Quantity of Activity Costs Allocation Base Allocation Base Activity Materials handling Assembling $2,300 $11,000 Number of parts 3,000 parts Number of parts 5,000 parts Number of soup pots 1,100 soup pots Packaging $3,750 Each soup pot consists of 2 parts, and the direct materials cost per soup pot is $5.00. There is no direct labor. Calculate the total manufacturing cost per soup pot