Swiss Furniture Company manufactures bookshelves and uses an activity-based costing system. The following information is provided for the month of May: Activity Materials handling Assembling Packaging Estimated Indirect Estimated Quantity of Activity Costs Allocation Base Allocation Base $6,400 Number of parts 3,200 parts $11,200 Number of parts 3,200 parts $2,240 Number of units 800 bookshelves Each bookshelf consists of 4 parts. The direct materials cost per bookshelf is $30.00 What is the cost of materials handling and assembling per bookshelf? $22.00 $24.80 $8.00 $14.00