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: Activity Materials handling Assembling Packaging Estimated Indirect Activity Costs $6,800 $11,000 $2,390 Allocation Base Number of parts Number of parts Number of bookshelves Estimated Quantity of Allocation Base 4,260 parts 4,260 parts 710 bookshelves Each bookshelf consists of 6 parts. The direct materials cost per bookshelf is $22. What is the total manufacturing cost per bookshelf? (Round all calculations to the nearest cent.) O A. $25.07 O B. $28.44 O C. $50.44 OD. $47.07