This question Maple Company manufactures bookshelves and uses an activity-based costing system to allocate all manufacturing conversion costs. The company incurs no direct labor costs. Ta Activity Estimated Indirect Activity Costs Materials handling $6,700 Assembling $11,900 Packaging $2.300 Estimated Quantity of Allocation Base Allocation Base Number of parts 4,200 parts Number of parts Number of bookshelves 4,200 parts Each bookshelf consists of 4 parts. The direct materials cost per bookshelf is $20. 1,050 bookshelves What is the total manufacturing cost per bookshelf? (Round all calculations to the nearest cent.) OA $17.71 OB. $37.71 C. $19.90 D. $39.90