The We Got Toys Corporation manufactures and assembles remote control toys. The company uses an activity-based costing system to allocate all manufacturing conversion costs. Each toy consists of 10 separate parts totaling $145 in direct materials and requires 2.0 hours of machine time to produce. Additional information follows: Activity Allocation Base Cost Allocation Rate Materials handling Number of parts $4.75 per part $6.00 per machine Machining Machine hours hour Assembling Number of parts $5.50 per part Packaging Number of finished units $2.75 per finished unit What is the cost of materials handling per toy