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:

Allocation Base
Cost Allocation Rate
Materials handling
Number of parts
$ .08
Machine hours
Number of parts
Number of finished units

What is the total manufacturing cost per ceiling fan?

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