Brannon Company manufactures ceiling fans and uses an activity-based costing system. Each ceiling fan consists of 20 separate parts totaling $95 in direct materials, and requires 2.5 hours of machine time to produce. There are no direct labor costs. Additional information follows:

Activity
Allocation Base
Cost Allocation Rate
Materials handling
Number of parts
$ .08
Machining
Machine hours
$7.20
Assembling
Number of parts
$.35
Packaging
Number of finished units
$2.70

What is the total manufacturing cost per ceiling fan?

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