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Swiss Furniture Company manufactures bookshelves and uses an activity-based costing system to allocate all manufacturing...

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Accounting

Swiss Furniture Company manufactures bookshelves and uses an activity-based costing system to allocate all manufacturing conversion costs. The following information is provided for the month of May: Activity Estimated Indirect Activity Costs Allocation Base Estimated Quantity of Allocation Base Materials handling $6,400 Number of parts 3,200 parts Assembling $11,200 Number of parts 3,200 parts Packaging $2,240 Number of bookshelves 800 bookshelves Each bookshelf consists of 4 parts. The direct materials cost per bookshelf is $30.00. What is the total manufacturing cost per bookshelf? $24.80 $22.00 $54.80 $52.00

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