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 $2\mathrm{.}5$ hours of machine time to produce. Additional information follows:

Cost Pool

Allocation Base

Overhead Rate

Materials handling

Number of parts

$$\mathrm{.}08$

Machining

Machine hours

$$7\mathrm{.}20$

Assembling

Number of parts

$$\mathrm{.}35$

Packaging

Number of finished units

$$2\mathrm{.}70$

What is the cost of machining per ceiling fan?

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 $2\mathrm{.}5$ hours of machine time to produce. Additional information follows:

Cost Pool

Allocation Base

Overhead Rate

Materials handling

Number of parts

$$\mathrm{.}08$

Machining

Machine hours

$$7\mathrm{.}20$

Assembling

Number of parts

$$\mathrm{.}35$

Packaging

Number of finished units

$$2\mathrm{.}70$

What is the cost of machining per ceiling fan?

$$144\mathrm{.}00$

$$18\mathrm{.}00$

$$180\mathrm{.}00$

$$30\mathrm{.}00$