Whirlwind Fan Company manufactures ceiling fans and uses an activity -based costing system. Each ceiling fan has 20 separate parts. The direct material cost is $80.00, and each ceiling fan requires 3.5 hours of machine time to manufacture. Additional information is as follows: Predetermined Overhead Activity Materials handling Allocation Base Allocation Rate Number of parts $0.05 Machine hours 6.8 Machining Number of parts Assembling Packaging 0.2 Number of finished units 2 What is the cost of materials handling per ceiling fan? (Round any intermediate calculations and your final answer to two decimal places.) O A. $1.00 O B. $2.00 O C. $6.80 O D. $7.00