Swiss Furniture Company Manufactures Bookshelves and Uses an Activity-Based Costing

Multiple Choice

Swiss Furniture Company manufactures bookshelves and uses an activity-based costing system. The following information is provided for the month of May: Each bookshelf consists of 4 parts. The direct materials cost per bookshelf is $30.00.
What is the cost of materials handling and assembling per bookshelf?

A) $ 8.00
B) $24.80
C) $22.00
D) $14.00