Star Company manufactures large portable heaters and uses ABC to allocate all indirect manufacturing costs. Each portable heater requires $20 of direct labor and consists of 24 separate parts totaling $110 in direct materials. Each unit requires 6.0 machine hours to produce. Additional information follows: Activity Materials handling Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of parts Number of finished units Cost Allocation Rate $1.75 per part $3.20 per machine hour $1.10 per part $4.00 per finished unit What is the total manufacturing cost of one portable heater? O $91.60 $221.60 $111.60 $201.60