Brannon Company manufactures ceiling fans and uses an activityminusbased costing system. Each ceiling fan consists of 40 separate parts. The direct material cost is $ 95 and each ceiling fan requires 1.5 hours of machine time to manufacture. Additional information is as follows: Predetermined Overhead Activity Allocation Base Allocation Rate Materials handling Number of parts $0.08 Machining Machine hours 5.2 Assembling Number of parts 0.35 Packaging Number of finished units 1.7 What is the cost of machining per ceiling fan?