Yallow, Incorporated, manufactures teddy bears and dolls. Currently. Yallow makes 2,250 teddy bears each month. Each teddy bear uses $5.75 in direct materials and $1.75 in direct labor. Yallow uses two activities in manufacturing the teddy bears: Sewing and Processing. The cost associated with Sewing is $16,875 a month, allocated on the basis of direct labor hours. The cost associated with Processing is $11,250 a month, allocated on the basis of batches. The products have the following activity demands: Teddy Bears Dolls Direct labor hours 205 Batches 70 What is the total manufacturing cost for one teddy bear? 205 130