Brannon Company manufactures ceiling fans and uses an activity-based costing system.Each ceiling fan consists of twenty separate parts.The direct material cost is $95 and each ceiling fan requires 2.5 hours of machine time to manufacture.Additional information is as follows: 
- What is the cost of machining per ceiling fan?
Definitions:
Production Function
A mathematical model that describes the relationship between the inputs used in production and the output of goods or services produced.
Profit Maximization
The process in which a company calculates the most profitable pricing and production volume.
Production Function
An equation that describes the relationship between inputs used in production and the output generated from those inputs.
Factor Prices
The market prices of the inputs used in production, such as labor, capital, and land.
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