The sit-n-spin corporation manufactures and assembles office chairs. sit-n-spin uses an activity-based costing system to allocate all manufacturing conversion costs. each chair consists of 10 separate parts totaling $165 in direct materials, and requires 5.0 hours of machine time to produce. additional information follows: activity allocation base cost allocation rate materials handling number of parts $2.75 per part machining machine hours $5.00 per machine hour assembling number of parts $1.50 per part packaging number of finished units $3.75 per finished unitwhat is the cost of materials handling per chair