Hamilton, a decorative wall clock manufacturer uses activity$-$based costing. Each clock consists of $20$ separate parts totaling $$95$ in direct materials, and requires $2\mathrm{.}5$ hours of machine time to produce. Additional information is as follows:

$\backslash$table$[[$Activity$,$Allocation Base,Cost Allocation Rate$],[$Materials handling,Number of parts,$$0\mathrm{.}08$