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 2.5 hours of machine time to produce. Additional information follows: Overhead Rate Cost Pool Allocation Base $.08 Number of parts Materials handling $7.20 Machine hours Machining $.35 Number of parts Assembling Number of finished $2.70 Packaging 10:12 AM What is the cost of assembling per ceiling fan? $7.50 $35.00 $7.00 $87.50