Brannon Company Manufactures Ceiling Fans and Uses an Activity-Based Costing

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. Additional information follows:
$$\begin{array} { | l | l | r | } \hline \text { Activity } & \text { Allocation Base } & \text { Cost Allocation Rate } \\\hline \text { Materials handling } & \text { Number of parts } & \$ .08 \\\hline \text { Machining } & \text { Machine hours } & \$ 7.20 \\\hline \text { Assembling } & \text { Number of parts } & \$ .35 \\\hline \text { Packaging } & \text { Number of finished units } & \$ 2.70 \\\hline\end{array}$$ What is the number of finished ceiling fans?

A) 250
B) 100
C) 20
D) Cannot be determined from the information given