Brannon Company manufactures ceiling fans and uses an activity-based costing s

Brannon Company manufactures ceiling fans and uses an activity-based costing system.

Each ceiling fan consists of 20 separate parts totaling $95 in direct materials and requires 2.5 hours of machine time to produce. There are no direct
labor costs. Additional information follows:

Activity

Allocation Base

Cost Allocation Rate

Materials handling

Number of parts

$ .08

Machining

Machine hours

$7.20

Assembling

Number of parts

$.35

Packaging

Number of finished units

$2.70

What is the total manufacturing cost per ceiling fan?