PPP, Inc, manufactures calculators that sell for $40 each. Each calculator uses $15 in direct materials and $s in direct labor per unit. PPP 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, PPP made 400 calculators, using 1,000 machine hours in 40 batches What is the total manufacturing cost for one calculator? Select one: o a. $32 b. $27 C. $25 d. $20