Swiss Furniture Company manufactures bookshelves and uses an activity-based costing system to allocate all manufacturing conversion costs. The information below is provided for the month of May. Estimated Indirect Activity Costs Activity ES Estimated Quantity of Allocation Base Allocation Base Materials handling $6,400 Number of 3,200 parts Assembling $11.200 Number of parts 3200 parts Packaging $2,240 Number of bookshelves 800 bookshelves Each bookshelf consists of 4 parts. The direct materials cost per bookshelf is $30 00 What is the total manufacturing cost per bookshell? $24.80 $22.00 $54.80 $52.00