Whirlwind Fan Company manufactures oeling fans and uses an activity-based costing system. Each ceiling fan has 20 separate parts. The direct material cost is $80.00, and each celling fan requires 3 hours of machine time to manufacture. Additional inlormation is as follows: Allocation Rate 0.07 68 04 2.9 Allecation Base Materia's handing Number of pats Machine hours Number of parts Number of finished units Assembling Packagng What is the 0ost of materials handing per celing tan? (Hound any intermediale calouiations and your final answer to two decimal places) O A $8.80 $1.40 O D. $870