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	$132.00
c	$270.00
d	$75.00