Xion Industries manufactures down$-$filled comforters and uses activity$-$based costing. The following information is provided for September.

$\backslash$table$[[$Activity$,\backslash$table$[[$Estimated indirect$],[$activity costs$]],$Allocation base,$\backslash$table$[[$Estimated quantity$],[$of allocation base$]]],[$Materials$,$$$12,600,$Number of parts,$4,200$ parts$],[$handling$,55,440,$Number of parts,$4,200$ parts$],[$Assembly$,10,920,\backslash$table$[[$Number of$],[$comforters$]],1,050$ comforters$],[$Packaging$,,,]]$

Each comforter consists of $4$ parts and the direct materials cost per comforter is $$14\mathrm{.}00.$

Based on the information given for Xion Industries, what is the cost of materials handling and assembly per comforter?

Multiple Choice

$$3\mathrm{.}00.$

$$14\mathrm{.}00.$

$$30\mathrm{.}20.$

$$10\mathrm{.}40.$

$$64\mathrm{.}80.$