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 2.0 hours of machine time to produce. Additional information follows:

Activity	Allocation Base	Cost Allocation Rate
Materials handling	Number of parts	$1.25 per part
Machining	Machine hours	$2.50 per machine hour
Assembling	Number of parts	$0.50 per part
Packaging	Number of finished units	$1.50 per finished unit

What is the total manufacturing cost per cuckoo clock?

options:

a) 112.50

b)24.00

c)144.00

d)125.00