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Business, 19.02.2020 21:49 askharoun2005

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 $6,300 Number of parts 9,100 parts
Assembling $14,000 Number of parts 9,100 parts
Packaging $2,680 Number of bookshelves 910 bookshelves

Each bookshelf consists of 10 parts. The direct materials cost per bookshelf is $32.

What is the total manufacturing cost per bookshelf? (Round all calculations to the nearest cent.)

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