Unique Finds sells fine collectible statues and has implemented activity-based costing. Costs in the shipping department have been divided into three cost pools. The first cost pool contains costs that are related to packaging and shipping. Unique has determined that the number of boxes shipped is an appropriate cost driver for these costs. The second cost pool is made up of costs related to the final inspection of each item before it is shipped and the cost driver for this pool is the number of individual items that are inspected. The final cost pool is used for general operations of the department and the cost driver is the number of orders. Information about the activities is summarized below:

Cost Pool	Estimated Total Costs	Cost Driver	Estimated Annual Activity
Packaging and shipping	$ 167,200	Number of boxes shipped	54,000 boxes
Final inspection	200,000	Number of individual items inspected	100,000 items
General operations	85,000	Number of orders	10,000 orders

During June, 6,100 boxes were packed and shipped. How much is the packaging and shipping cost for each box shipped? Round answer to two decimal places.

A.	$27.41
B.	$8.85
C.	$3.10
D.	$0.32