Room chill company manufactures ceiling fans and uses an activityminusbased costing system. each ceiling fan has 20 separate parts. the direct materials cost is $ 85.00, and each ceiling fan requires 2 hours of machine time to manufacture. additional information is as follows: activity allocation base predetermined overhead allocation rate materials handling number of parts $ 0.07 machining machine hours 6.6 assembling number of parts 0.3 packaging number of finished units 4 what is the cost of assembling per ceiling fan? (round any intermediate calculations and your final answer to the nearest cent.)

$109.6

Explanation:

Given that,

Each ceiling fan has = 20 separate parts

Direct materials cost = $85.00

Total manufacturing cost:

= Direct materials + Materials handling + Machining + Assembling + Packaging

= $85 + ($0.07 × 20) + ($6.6 × 2) + (0.3 × 20) + $4

=  $85 + $1.4 + $13.2 + $6.00 +  $4

= $109.6

Total manufacturing cost per ceiling fan = $109.6

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