Room Chill Company manufactures ceiling fans and uses an activity based costing system. Each ceiling fan has 20 separate parts. The direct materials cost is $75.00, and each ceiling fan requires 2 hours of machine time to manufacture. Additional information is as follows: Predetermined Overhead Activity Materials handling Allocation Base Allocation Rate Number of parts 0.06 Machining Assembling Packaging Machine hours 6.2 Number of parts 0.25 Number of finished units 2.1 What is the cost of assembling per ceiling fan? (Round any intermediate calculations and your final answer to the nearest cent.) O A. $18.75 B. $75.00 O C. $5.00 D. $12.40