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 $3,200 Number of parts 5,000 parts $5,000 $5,900 Number of parts 5,000 parts Number of boats 1,150 boats Each boat consists of four parts, and the direct materials cost per boat is $7.66. 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.) A. $19.35 B. $11.69 C. $2.81 D. $14.22