Skipper Company manufactures toy boats and uses an activitybased 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 Number of parts parts Assembling Number of parts parts Packaging Number of boats boats Each boat consists of four​ parts, and the direct materials cost per boat is . 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.)