Telecom uses activity-based costing to allocate all manufacturing conversion costs. Telecom produces cellular telephones; each phone has $40.00 of direct materials, includes 20 parts, and requires 5 hours of machine time. Additional information follows:

Activity	Allocation Base	Cost Allocation Rate
Materials handling	Number of parts	$4.50 per part
Machining	Machine hours	$5.00 per machine hour
Assembling	Number of parts	$1.00 per part
Packaging	Number of finished units	$6.00 per finished unit

What is the cost of assembling per phone?

	$20
	$25
	$90
	$30