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. The direct material cost is $95 and each ceiling fan requires 2.5 hours of machine time to manufacture. Additional information is as follows: $$\begin{array} { | l | l | c | } \hline{ \text { Activity } } & { \text { Allocation Base } } & \text { Cost Allocation Rate \$ } \\\hline \text { Materials handling } & \text { Number of parts } & 0.08 \\\hline \text { Machining } & \text { Machine hours } & 7.20 \\\hline \text { Assembling } & \text { Number of parts } & 0.35 \\\hline \text { Packaging } & \text { Number of finished units } & 2.70 \\\hline\end{array}$$ What is the cost of machining per ceiling fan?

A) $18
B) $180
C) $30
D) $144