Tranquility Company manufactures ceiling fans and uses an activity-based costing system. Each ceiling fan has 20 separate parts. The direct materials cost is $75 and each ceiling fan requires 2.00 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) $86.60

B) $88.20

C) $95.20

D) $98.60


D) $98.60

Business

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