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: Activity Materials handling Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of parts Number of finished clocks Cost Allocatio Rate $0.08 7.20 0.35 2.70 What is the total manufacturing cost per clock? Multiple Choice $115.32 $121.13 $124.30, $125.75 O $206.60