The Single-Wheeler Company manufactures and assembles unicycles. The company uses an activity-based costing system to allocate all manufacturing conversion costs. Each unicycle consists of 20 separate parts totaling $105 in direct materials and requires 3 hours of machine time to produce. Additional information follows: Activity Materials handling Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of parts Number of finished units Cost Allocation Rate $2.75 per part $3.00 per machine hour $0.50 per part $5.75 per finished unit What is the cost of materials handling per unicycle? A. $17.25 OB. $10,00 c. $9.00 D. $55.00