1. Little Rock, Inc. makes ceiling fans and uses activity-based costing. Each ceiling fan has 20 separate parts, uses $95 of direct material, and requires 2.50 machine hours to manufacture. Additional information:

   Activity	Allocation Base	POHR
   Materials handling	Number of parts	$ 0.07 per part
   Machining	Machine hours	$7.40 per MH
   Assembling	Number of parts	$0.40 per part
   Packaging	Number of finished units	$2.50 per unit

   What is the total manufacturing cost per ceiling fan? (Round any intermediate calculations and your final answer to the nearest cent.)

   	A.	$125.40
   	B.	$106.90
   	C.	$114.90
   	D.	$122.90