Erfurt Company manufactures household appliances and uses an activity-based costing system. Each appliance consists of 20 separate parts. The direct material cost is SAR 470, and each appliance requires 3.5 hours of machine time to manufacture. Additional information follows:

Activity	Allocation Base	Cost Allocation Rate SAR
Materials handling	Number of parts	0.52
Machining	Machine hours	40.00
Assembling	Number of parts	1.85
Packaging	Number of finished units	32.20

What is the cost of machining per appliance?

		SAR 100.00
		SAR 74.00
		SAR 32.20
		SAR 140.00