Blade Breeze Company manufactures ceiling fans and uses an activity -based costing system. Each ceiling fan has 20 separate parts. The direct materials cost is $80, and each ceiling fan requires 4 hours of machine time to manufacture. Additional information is as follows: Activity Materials handling Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of parts Number of finished units Predetermined Overhead Allocation Rate 0.16 6.8 0.25 2.1