Tranquility Company manufactures ceiling fans and uses an activity $-$ based costing system. Each ceiling fan has $20$ separate parts. The direct materials cost is $$95\mathrm{.}00$ and each ceiling fan requires $2\mathrm{.}5$ hours of machine time to manufacture. There is no direct labor. Additional information is as follows:

Activity

Materials handling

Machining

Assembling

Packaging

Predetermined Overhead Allocation

Rate

$$0\mathrm{.}08$

$6$

$0\mathrm{.}2$

$2\mathrm{.}5$

What is the total manufacturing cost per ceiling fan? $($Round any intermediate calculations and your final answer to the nearest cent.$)$

A$.$ $$115\mathrm{.}60$

B$.$ $$118\mathrm{.}10$

C$.$ $$103\mathrm{.}10$

D$.$ $$111\mathrm{.}60$