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 for conversion: Activity Estimated Activity Costs Activity Measure Estimated Quantity Materials handling $6,400 Number of parts 3,200 parts Assembling $11,200 Number of parts 3,200 parts Packaging $2,240 Number of bookshelves 800 bookshelves Each bookshelf consists of the 4 separate parts. The direct materials cost per bookshelf is $30.00. What is the unit manufacturing cost of a bookshelf