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Swiss Furniture Company manufactures bookshelves and uses an activity-based costing system. The following information is...

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Accounting

Swiss Furniture Company manufactures bookshelves and uses an activity-based costing system. The following information is provided for the month of May:

Activity Estimated Indirect Activity Costs Allocation Base Estimated Quantity of Allocation Base
Materials handling $5100 Number of parts 3660 parts
Assembling $10,300 Number of parts 3660 parts
Packaging $2250 Number of units 610 bookshelves

Each bookshelf consists of 6 parts. The direct materials cost per bookshelf is $40. What is the cost of materials handling and assembling per bookshelf?

$8.36

$25.25

$28.93

$16.89

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