Under Armor Clothing Company recently decided to make a brand extension into sports goods. As part of this strategy, Under Armor manufactures baseball bats and wooden tops. Currently, Under Armor makes 6,800 baseball bats each month. Each bat uses $14.50 in direct materials and $5.00 in direct labor. Under Armor uses two activities in manufacturing the baseball bats: Cutting and Finishing. The cost associated with Cutting is $9,300 a month, allocated on the basis of direct labor hours. The cost associated with Finishing is $15,600 a month, allocated on the basis of batches. Baseball bats use 1/3 of the direct labor hours, and 40% of total batches. Given these costs for

Under Armor, what is the total manufacturing cost for one baseball bat?

$19.37

$19.41

$20.87

$21.85