Pittinger Company manufactures cuckoo clocks and uses an activity$-$based costing system. Each cuckoo clock consists of $10$ separate parts totaling $$120$ in direct materials, and requires $2\mathrm{.}0$ hours of machine time to produce. Additional information follows:

Activity Allocation Base Cost Allocation Rate

Materials handling Number of parts $$1\mathrm{.}25$ per part

Machining Machine hours $$2\mathrm{.}50$ per machine hour

Assembling Number of parts $$0\mathrm{.}50$ per part

Packaging Number of finished units $$1\mathrm{.}50$ per finished unit

What is the total manufacturing cost per cuckoo clock?

options:

$112\mathrm{.}50$

$24\mathrm{.}00$

$144\mathrm{.}00$

$185\mathrm{.}00$