Sherman, Inc. manufactures chainsaws that sell for $96. Each chainsaw uses $12 in direct materials and $6 in direct labor per unit. Sherman has two activities: Machining, which is applied at the rate of $4 per machine hour, and Finishing, which is applied at the rate of $28 per batch. This month, Sherman made 200 chainsaws, using 2,671 machine hours in 47 batches. What is the total manufacturing cost for one chainsaw? (Do not round intermediate calculations.) Multiple Choice $18 $60 $81 $78