Skipper Company manufactures toy boats and uses an activity-based costing system. The following information is provided for the month of May Estimated Estimated Indirect Quantity of Activity Activity Costs Allocation Base Allocation Base $3.300 Materials handling 3.000 parts Number of parts $4,800 Assembling 3,000 parts Number of parts 1.300 boats Number of boats $6,000 Packaging Each boat consists of four parts, and the direct materials cost per boats 57 55. There is no director. What is the total manufacturing cost per boat (Round any nearest cont.) O A $22.97 OB. $15.42 OC. $4.30 OD. $18.35