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 30 separate parts totaling $125 in direct materials, and requires 6.0 hours of machine time to produce. Additional information follows: 
What is the cost of materials handling per chair?
Definitions:
Office Supplies
Items and materials used in offices for daily operations, including paper, pens, envelopes, and other stationery.
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