Jennings Company manufactures ceiling fans and uses an activity-based costing system. Each ceiling fan has 20 separate parts. The direct materials cost is $85 and each ceiling fan requires 2.50 hours of machine time to manufacture. Additional information is as follows: Predetermined Overhead Allocation Rate Activity Materials handling Machining Assembling Packagin!g Allocation Base Number of parts Machine hours Number of parts Number of finished units $0.04 7.60 0.40 3.90 What is the total manufacturing cost per ceiling fan? (Round any intermediate calculations and your final answer to the nearest cent. O A. $97.70 O B. $116.70 O C. $112.80 O D. $104.80