Answer:
Cost of material handling and assembling per book shelf = $135.0811
Explanation:
Material Handling = $7,700 for 10,430 parts
Assembling = $10,600 for 10,430 parts
Packaging $2,640 for 1,490 bookshelves.
Each bookshelf consists 77 parts
We need to calculate material handling and assembling cost per book shelf.
Material handling cost per part = $7,700/10,430 = 0.738
Cost for 77 parts = 0.738 X 77 =$56.826
Assembling costs per part = $10,600/10,430 = $1.0163
Cost for 77 parts = $1.0163 X 77 = $78.2551
Cost of material handling and assembling per book shelf = $56.826 + $78.2551 = $135.0811