PPP Int manufactures calculators that sell for $40 each Each calculator uses $15 in direct materials and $5 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 a $32 b. $25 C$27 d. $20