Swiss Furniture Company manufactures bookshelves and uses an activity-based costing system to allocate all manufacturing conversion costs. The company incurs no direct labor costs. The following information is provided for the month of May: Estimated Indirect Estimated Quantity of Activity Activity Costs Allocation Base Allocation Base Materials handling $7,600 Number of parts 8,100 parts Assembling $13,300 Number of parts 8,100 parts Packaging $2,170 Number of bookshelves 900 bookshelves Each bookshelf consists of 9 parts. The direct materials cost per bookshelf is $22. What is the total manufacturing cost per bookshelf? (Round all calculations to the nearest cent.) A. $23.22 B. $47.63 C. $45.22 D. $25.63