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 4 hours of machine time to manufacture. Additional information is as follows Activity Allocation Base Predetermined Overhead Materials handling Machining Assembling Packaging Number of parts Machine hours Number of parts Number of finished units Allocation Rate $0.05 68 0.4 39 What is the cost of materials handling per ceiling fan? (Round any intermediate calculations and your final answer to two decimal places)