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 $75, and each ceiling fan requires 3.00 hours of machine time to manufacture. Additional information is as follows:

Activity

Allocation Base

Predetermined Overhead Allocation Rate

Materials handling

Number of parts

$ 0.06

Machining

Machine hours

6.60

Assembling

Number of parts

0.35

Packaging

Number of finished units

3.60

What is the cost of machining per ceiling fan? (Round any intermediate calculations and your final answer to the nearest cent.)

a

$19.80

b

$75.00

c

$132.00

d

$270.00