Skipper Company manufactures toy boats and uses an activity-based costing system. The following information is provided for the month of May:

Activity	Estimated Indirect Activity Costs	Allocation Base	Estimated Quantity of Allocation Base
Materials handling	$3,000	Number of parts	5,000 parts
Assembling	$4,800	Number of parts	5,000 parts
Packaging	$5,650	Number of boats	1,150 boats

Each boat consists of four parts, and the direct materials cost per boat is $7.47. 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.)

		$11.15
		$18.62
		$12.64
		$13.71