Skipper Company manufactures toy boats and uses an activity-based costing system. The following information is provided for the month of May: Activity Materials handling Assembling Packaging Estimated Indirect Activity Costs Allocation Base Estimated Quantity of Allocation Base $3,000 Number of parts 4,000 parts Number of parts 4,000 parts Number of boats 1,150 boats $4,800 $5,900 Each boat consists of four parts, and the direct materials cost per boat is $7.42. There is no direct labor. What is the total manufacturing cost per boat? (Round any intermediate calculations and your final answer to the nearest cent.) OA. $20.35 OB. $3.30 OC. $12.93 OD. $15.22