Little Rock, Inc. makes ceiling fans and uses activity-based costing. Each ceiling fan has 20 separate parts, uses $70 of direct material, and requires 2.50 machine hours to manufacture. Additional information: Activity Allocation Base POHR Materials handling Number of parts $ 0.08 per part Machining Machine hours $7.20 per MH Assembling Number of parts $0.35 per part Packaging Number of finished units $2.80 per unit What is the cost of machining per ceiling fan? (Round any intermediate calculations and your final answer to the nearest cent.) A. $18.00 B. $70.00 C. $196.00 D. $144.00