Alpha Company Manufactures Breadboxes and Uses an Activity-Based Costing System

Alpha Company manufactures breadboxes and uses an activity-based costing system.The following information is provided for the month of May: $$\begin{array} { | l | r | r | r | } \hline& & & \text { Estimated } \\ & \text { Estimated Indirect } & & \text { Quantity of } \\\text { Activity } &\text { Activity Costs } & \text { Allocation Base } & \text { Allocation Base }\\\hline \text { Materials handling } & \$ 3,400 & \text { Number of parts } & 3,000 \text { parts } \\\hline \text { Assembling } & \$ 4,800 & \text { Number of parts } & 3,000 \text { parts } \\\hline \text { Packaging } & \$ 5,700 & \begin{array} { r } \text { Number of bread } \\\text { boxes }\end{array} & 1,300 \text { bread boxes } \\\hline\end{array}$$ Each breadbox consists of four parts,and the direct materials cost per breadbox is $7.80.There is no direct labor.What is the total manufacturing cost per breadbox? (Round any intermediate calculations and your final answer to the nearest cent. )

A) $15.32
B) $23.12
C) $4.93
D) $18.73