Sikipper Company manulactures toy boats and uses an activity-based costing system. The following information is provided for the month of May: Each boat consists of four parts, and the drect materials cost per beat is $7. 66 . There is no direct labor. What is the total manufacturing cost per boat? (Round any insermediabe calculations and your final answer to the nearest cent) A. sin35 B. $1169 C. $2.81 D. $14.22