ZBT Company manufactures surf boards and uses an activity-based costing system to allocate all manufacturingconversion costs. Each surfboard consists of 30 separate parts totaling $175 in direct materials, and requires 6.0 hours ofmachine time to produce. The company incurs no direct labor costs. Additional information follows:ActivityAllocation BaseCost Allocation RateMaterials handlingNumber of parts$1.75 per part$3.00 per machineMachiningMachine hourshourAssemblingNumber of parts$2.50 per partPackagingNumber of finished units |$6.75 per finished unitWhat is the total manufacturing cost per surfboard?