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:

-What is the cost of machining per ceiling fan?

A) $18.00
B) $180.00
C) $ 30.00
D) $144.00