Brannon Inc. manufactures ceiling fans and uses activity-based costing. Each fan has 20 separate parts. The direct material cost is $70, and each ceiling fan requires 4 hours of machine time to manufacture. Additional information: Activity Allocation Base Predetermined Overhead Allocation Rate Materials handling Number of parts $ 0.08/part Machining Machine hours $6.20/MH What is the total manufacturing cost per ceiling fan?
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