Hamilton, a decorative wall clock manufacturer uses activity$-$based costing. Each clock consists of $20$ separate parts totaling $$95$ in direct materials, and requires $2\mathrm{.}5$ hours of machine time to produce. Additional information is as follows:

ActivityAllocation BaseCost Allocation RateMaterials handlingNumber of parts$ $0\mathrm{.}08$MachiningMachine hours$7\mathrm{.}20$AssemblingNumber of parts$0\mathrm{.}35$PackagingNumber of finished clocks$2\mathrm{.}70$

What is the cost of materials handling per clock?

Multiple Choice

$$6\mathrm{.}00.$

$$1\mathrm{.}60.$

$$5\mathrm{.}00.$

$$7\mathrm{.}20.$

$$0\mathrm{.}08.$