Whirlwind Fan Company manulactures celling fans and uses an activity - based costing system. Each ceiling fan has 20 separate parts. The direct material cost is 590 . 00, and each celing fan requires 2 hours of machine time to manufacture. Additional infomation is as follows: What is the cost of materiais handing per celing fan? (Round any imermediate casculations and your thal answer to two decimal places.) A. $7.60 B. $1.20 c. $440 D. 5220