Brannon Company manufactures ceiling fans and uses an activity - based costing system. Each ceiling fan has 20 separate parts. The direct material cost is $95, and each ceiling fan requires 2.5 hours of machine time to manufacture. Additional information is as follows: What is the cost of materials handling per ceiling fan? (Round any intermediate calculations and your final answer to two decimal places.) $2.10 $5.25 $0.80 $6.20