Brannon Company manufactures ceiling fans and uses an activityminusbased costing system. Each ceiling fan consists of 20 separate parts. The direct material cost is$95 and each ceiling fan requires 2.5 hours of machine time to manufacture. There is no direct labor cost. Additional information is asfollows:

Activity	Allocation Base	Predetermined Overhead Allocation Rate
Materials handling	Number of parts	$0.08
Machining	Machine hours	7.20
Assembling	Number of parts	0.35
Packaging	Number of finished units	2.70

What is the total manufacturing cost per ceilingfan?

A.

$125.75

B.

$121.13

C.

$124.30

D.

$115.32