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 to allocate all manufacturing conversion costs. The following information is provided for the month of May: Each bookshelf consists of 6 parts. The direct materials cost per bookshelf is $35.
What is the total manufacturing cost per bookshelf?

A) $18.27
B) $16.44
C) $53.27
D) $51.44