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 $85.00, and each ceiling fan requires 3 hours of machine time to manufacture Additional information is as follows Activity Materials handling Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of parts Number of finished units Predetermined Overhead Allocation Rate $0.06 6.6 0.35 3.8 What is the cost of materials handling per ceiling fan? (Round any intermediate calculations and your final answer to two decimal nlaces A. $1.20 O B. $3.80 OC. $11.40 O D. $6.60