$\backslash$table$[[,$Estimated Indirect,,Estimated Quantity of$],[$Activity$,$Activity Costs,Allocation Base,Allocation Base$],[$Materials handling,$$16,000,$Number of parts,$11,000$ parts$],[$Assembling$,$$$16,900,$Number of parts,$11,000$ parts$],[$Packaging$,$$$5,400,$Number of lawn chairs,$2,200$ lawn chairs$]]$

Each lawn chair consists of $5$ parts; the total direct materials cost per lawn chair is $$16$

What is the total cost of materials handling and assembling for each lawn chair? $($Round intermediate and the final answer to the nearest cent $)$

A$.$ $$7\mathrm{.}68$

B$.$ $$14\mathrm{.}95$

C$.$ $$33\mathrm{.}41$

D$.$ $$23\mathrm{.}68$