Yallow, Incorporated, manufactures teddy bears and dolls. Currently, Yallow makes $2,950$ teddy bears each month. Each teddy bear uses $$16\mathrm{.}25$ in direct materials and $$5\mathrm{.}25$ in direct labor. Yallow uses two activities in manufacturing the teddy bears: Sewing and Processing. The cost associated with Sewing is $$22,125$ a month, allocated on the basis of direct labor hours. The cost associated with Processing is $$14,750$ a month, allocated on the basis of batches. The products have the following activity demands:

$\backslash$table$[[,\backslash$table$[[$Teddy$],[$Bears$]],$Dolls$],[$Direct labor hours,$219,219],[$Batches$,168,312]]$

What is the total manufacturing cost for one teddy bear?

Multiple Choice

$$26\mathrm{.}00$

$$27\mathrm{.}00$

$$21\mathrm{.}50$

$$2350$