J ULLE JUJUlare Brannon Company manufactures ceiling fans and uses an activity-based costing system. Each ceiling fan consists of 20 separate parts totaling $95 in direct materials, and requires 2.5 hours of machine time to produce. Additional information follows: Cost Pool Allocation Base Overhead Rate Materials handling Number of parts $.08 Machining Machine hours $7.20 Assembling Number of parts $.35 ALLE Number of finished Packaging X units What is the cost of machining per ceiling fan? $18.00 O $30.00 $144.00 $180.00 10:09