This question: 1 point(s) possible Submit quiz Relax, Don't Do It Company manufactures lawn chairs using an activity - based costing system to allocate all manufacturing conversion costs. The company incurs no direct labor costs. The K following information is provided for the month of June: Estimated Indirect Estimated Quantity of Activity Activity Costs Allocation Base Allocation Base Materials handling $13,000 Number of parts 5,000 parts Assembling $15,700 Number of parts 5,000 parts Packaging $4,100 Number of lawn chairs 1,000 lawn chairs Each lawn chair consists of 5 parts; the total direct materials cost per lawn chair is $13. What is the total manufacturing cost per lawn chair? (Round intermediate and the final answer to the nearest cent.) O A. $45.80 O B. $41.70 O C. $32.80 O D. $28.70