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 Quantity of Activity Materials handling Assembling Packaging Estimated Indirect Activity Costs $12,000 Allocation Base Allocation Base Number of parts 3,600 parts $17,700 $4,500 Number of parts 3,000 parts Number of lawn chairs 600 lawn chairs Each lawn chair consists of 6 parts; the total direct materials cost per lawn chair is $11. What is the total cost of materials handling and assembling for each lawn chair? (Round intermediate and the final answer to the nearest cent.) OA $40.50 OB. $29.50 OC. $68.00 OD. $49.50