Swiss Furniture Company makes book shelves, and uses ABC to allocate all manufacturing costs. Activity Estimated Costs Allocation Base Estimated Quantity of Allocation Base Materials Handling $6,400 Number of Parts 3,200 Parts Assembly $11,200 Number of Parts 3,200 Parts Packaging $2,240 Number of Book Shelves 800 Book Shelves Each Book Shelf consists of 4 parts and 1 package. The direct materials cost per book shelf is $30. What is the total manufacturing cost per book shelf?