Relax, Don't Do It Company manufactures lawn chairs using an activity-based costing system to allocate all manufacturing conversion costs. The following information is provided for the month of June Estimated Indirect Activity Materials handling Assembling Packaging Activity Costs $18,000 $17,500 $5,000 Estimated Quantity of Allocation Base Allocation Base Number of parts 17,500 parts Number of parts Number of lawn chairs 17,500 parts 2.500 lawn chairs Each lawn chair consists of 7 parts: the total direct maiorials cost per lawn chair is $18. What is the total cost of materials handing and assembling for each lawn chair? (Round intermediate and the final answer to the nearest cent.) OA $34.20 OB $25.00 OC. $7.00 OD. $14.20