Cozy nights industries manufactures down-filled comforters and uses activity-based costing. The following information is provided for september. Activity estimated indirect activity costs allocation base estimated quantity of allocation base materials handling $ 12,600 number of parts 4,200 parts assembly 55,440 number of parts 4,200 parts packaging 10,920 number of comforters 1,050 comforters each comforter consists of 4 parts and the direct materials cost per comforter is $14. 0. Based on the information given for cozy nights industries, what is the total cost of packaging each comforter?.