Brannon Company manufactures ceiling fans and uses an activityminus based costing system. Each ceiling fan consists of 30 separate parts. The direct material cost is $ 75 and each ceiling fan requires 3.5 hours of machine time to manufacture. Additional information is as follows:

		Predetermined Overhead
Activity	Allocation Base	Allocation Rate
Materials handling	Number of parts	$0.07

Machining	Machine hours	6.2
Assembling	Number of parts	0.55
Packaging	Number of finished units	4.7

What is the cost of machining per ceiling fan?