Set A Q5. 10% of test] Sleep Tight Comparty manufactures pillows using an activity-based costing system to allocate all indirect marufacturing costs. The following infomation is provided for the month of June: Indirect Activity Estimated Activity Costs Allocation Base Estimated Allocation Base Materials handing $3,150 / Number of parts $3150/4,200 parts= $.75 x 10 parts= $7.50. Assembling 13,860 Number of parts 13,860 / 4,200 parts=3.3 $s x 10 =$33. Packaging 2,730 Number of pillows 1,050 pillows Each pillow consists of 10 separate parts; the total direct materials cost per pillow is $3.50. What is the total cost of 'materials handling and assembling' for each pillow