General Products Company Manufactures Toaster Ovens and Uses an Activity-Based

General Products Company manufactures toaster ovens and uses an activity-based costing system.The following information is provided for the month of May: $$\begin{array} { | l | r | l | r | } \hline \text { Activity } & \begin{array} { l } \text { Estimated Indirect } \\\text { Activity Costs }\end{array} & \text { Allocation Base } & \begin{array} { l } \text { Estimated Quantity of } \\\text { Allocation Buse }\end{array} \\\hline \text { Materials handling } & \$ 5,400 & \text { Number of parts } & \text { 3,000 parts } \\\hline \text { Assembling } & \$ 9,600 & \text { Number of parts } & 3,000 \text { parts } \\\hline \text { Packaging } & \$ 2,500 & \text { Number of toaster ovens } & 1,000 \text { toaster ovens } \\\hline\end{array}$$ Each toaster oven consists of 3 parts.The direct materials cost per toaster oven is $25.00
What is the cost of materials handling and assembling per toaster oven?

A) $ 9.60
B) $ 5.40
C) $17.50
D) $15.00