The Sit-N-Spin Corporation manufactures and assembles office chairs Sit-N-Spin uses an activity-based coating systems to alocate all manufacturing contos father consists of 10 separate parts totaling $165 in direct materials, and requires 5 hours of machine time to produce. Aditional information follows Activity Allocation Base Materials handling Number of parts Machining Machine hours Assembling Number of parts Number of finished units Packaging What is the cost of materials handling per chair? Cost Allocation Rate $3.75 per part $2.00 per machine hour $1.50 per part $2.75 per finished unit OA. $10.00 B. $13.75 OC. $15.00 OD. $37.50