4) Traditions Home Accessories Company manufactures decorative lamps using an activity-based costing system to allocate all manufacturing conversion costs. The following information is provided for the month of June: Activity Estimated Indirect Activity Costs Allocation Base Estimated Quantity of Allocation Base Materials handling $3,000 Number of parts 6,000 parts Assembling $7,200 Number of hours 3,000 hours Packaging $4,000 Number of lamps 2,000 lamps Four lamps can be assembled in 1 hour. Each lamp consists of 9 parts. The total direct materials cost per lamp is $8.00. What is the total manufacturing cost per lamp