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 $7,200 Number of parts 10,000 parts Assembling $13,400 Number of parts 10,000 parts Packaging $2,960 Number of bookshelves 1,000 bookshelves Each bookshelf consists of 10 parts. The direct materials cost per bookshelf is $20. What is the total manufacturing cost per bookshelf? (Round all calculations to the nearest cent.) O A $40.60 OB. $20.60 O C. $43.56 OD. $23.56