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:

Activity Allocation Base Cost Allocation Rate

Materials handling Number of parts $$0\mathrm{.}08$Machining Machine hours $7\mathrm{.}20$Assembling Number of parts $0\mathrm{.}35$Packaging Number of finished clocks $2\mathrm{.}70$

What is the cost of machining per clock?

a$.)144\mathrm{.}00$

b$.)$ $$7\mathrm{.}20$

c$.)$ $$18\mathrm{.}00$

d$.)$ $$180\mathrm{.}00$

e$.)$ $$30\mathrm{.}00$