Colonial Company manufactures decorative wall clocks and uses activity-based costing. Each clock consists of 20 separate parts totaling $95 in direct materials, and requires 2.5 hours of machine time to produce. Additional information is as follows:

ActivityAllocation Base Cost Allocation Rate

Materials handlingNumber of parts$0.08

MachiningMachine hours 7.20

AssemblingNumber of parts 0.35

PackagingNumber of finished clocks 2.70

What is the total manufacturing cost per clock?