Brannon Company manufactures ceiling fans and uses an activity-based costing system. Each ceiling fan consists of 20 separate parts. The direct material cost is $95 and each ceiling fan requires 2.5 hours of machine time to manufacture. There is no direct labor cost. Additional information is as follows:

What is the total manufacturing cost per ceiling fan?

Activity Materials handling Machining Assembling Packaging Cost Allocation Rate Allocation Base $ Number of parts 0.08 Machine hours 7.20 Number of parts 0.35 Number of finished units 2.70