Canton Corp. manufactures wooden desks. Production consists of three sequential processes: cutting, assembly, and finishing. The following costs are given for April:

Cutting Assembly Finishing
direct materials $7,000 $10,000 $3,000
direct labour 3,000 14,000 2,000
applied overhead 4,000 5,000 6,000

There were no work in process inventories and 1,000 wooden desks were produced.

What is the cost of each wooden desk manufactured?


Group of answer choices

$14

$29

$43

$54