below.

Department, which has estimated total factory overhead of $$66,500.$

Department uses direct labor hours.

The total factory overhead allocated per unit of Dings is

a$.$ $$45\mathrm{.}18$

b$.$ $$22\mathrm{.}25$

c$.$ $$2\mathrm{.}78$

d$.$ $$38\mathrm{.}91$