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:

Each lawn chair consists of $10$ parts; the total direct materials cost per lawn chair is $$16.$ What is the total cost of materials handling and assembling for each lawn chair?

$($Round intermediate and the final answer to the nearest cent.$)$

A$.$ $$12\mathrm{.}52$

B$.$ $$22\mathrm{.}87$

C$.$ $$30\mathrm{.}57$

D$.$ $$6\mathrm{.}87$