Swiss Furniture Company manufactures bookshelves and uses an activitybased 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	Estimated Indirect Activity Costs	Allocation Base	Estimated Quantity of Allocation Base
Materials handling	$7,500	Number of parts	7,080 parts
Assembling	$11,900	Number of parts	7,080 parts
Packaging	$2,160	Number of bookshelves	1,180 bookshelves

Each bookshelf consists of 6 parts. The direct materials cost per bookshelf is $35.

What is the total manufacturing cost per bookshelf?

A.

$18.27

B.

$16.44

C.

$51.44

D.

$53.27