Stop Rain Ltd manufactures hats and the management accountant use using an activity-based costing system. The following information is provided for the month of February 2021. Activity Estimated Indirect Allocation Base Activity Costs Estimated Quantity of Allocation Base Materials handling Shs 20475 Number of parts 5000 parts Assembling Shs 90090 Number of parts 4500 parts Packaging Shs 15000 Number of pillows 1200 caps Each cap consists of 6 parts, and the total direct materials cost per pillow is Shs 19.00. What is the total manufacturing cost of 100 caps? Select one: O A. Shs. 2019.00 O B. Shs. 201.92 C. Shs. 186.92 O D. Shs. 188.92.