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Skipper Company manufactures toy boats and uses an activity-based costing system. The following information is...

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Accounting

Skipper Company manufactures toy boats and uses an activity-based costing system. The following information is provided for the month of May:

Activity

Estimated Indirect

Activity Costs

 Allocation Base

Estimated

Quantity of

Allocation Base
Materials handling $3,000 Number of parts 5,000 parts
Assembling $4,800 Number of parts 5,000 parts
Packaging $5,650 Number of boats 1,150 boats

Each boat consists of four parts, and the direct materials cost per boat is $7.47. There is no direct labor. What is the total manufacturing cost per boat? (Round any intermediate calculations and your final answer to the nearest cent.)

$11.15
$18.62
$12.64
$13.71

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