Little Rock, Inc. makes ceiling fans and uses activity-based costing. Each ceiling fan has 20 separate parts, uses $90 of direct material, and requires 2.50 machine hours to manufacture. Additional information: Activity Allocation Base POHR Materials handling Number of parts $ 0.04 per part Machining Machine hours $6.00 per MH Assembling Number of parts $0.20 per part Packaging Number of finished units $2.50 per unit What is the cost of materials handling per ceiling fan? (Round any intermediate calculations and your final answer to two decimal places.) O A $0.80 OB. $6.00 OC. $2.50 OD. $6.25