< Question 12 of 15 Maple Company manufactures bookshelves and uses an activity-based costing system. The following information is provided for the month Activity Estimated Indirect Estimated Quantity of Activity Costs Materials handling $6,300 Assembling $11,200 Packaging $2,060 Allocation Base Allocation Base Number of parts 5,240 parts Number of parts 5,240 parts Number of units 1,310 bookshelves Each bookshelf consists of 4 parts. The direct materials cost per bookshelf is $40 What is the cost of materials handling and assembling per bookshelf? (Round all calculations to the nearest cent). OA. $14.93 OB. $4.81 OC. $8.55 OD. $13.36