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

Tranquility Company manufactures ceiling fans and uses an activity-based costing system.Each ceiling fan has 20 separate parts.The direct materials cost is $95 and each ceiling fan requires 2.50 hours of machine time to manufacture.There is no direct labor.Additional information is as follows:

What is the total manufacturing cost per ceiling fan? (Round any intermediate calculations and your final answer to the nearest cent. )

A) $106.90
B) $114.90
C) $122.90
D) $125.40