Blake Electric Company produces two products, Resistors and Transistors in a small manufacturing plant which had total manufacturing overhead of $21,000 in June. The factory has two departments, Design, which incurred $10,000 of manufacturing overhead, and Production which incurred $11,000 of manufacturing overhead. Design Department used 250 hours of direct labor and Production Department used 80 machine hours. Assume that Resistors used 100 direct labor hours to make 100 units and Transistors used 150 direct labor hours to make 100 units in the Design Department. Also, assume that Resistors used 60 machine hours and Transistors used 20 machine hours in the Production Department. Overhead allocation bases in Design and Production Departments are direct labor hours and machine hours respectively. The overhead costs assigned to each unit of Resistors and Transistors using department overhead rate were: Select one: 2,5234.30 for Resistors and 5215.60 for Transistors b.5177.50 for Resistors and $177.50 for Transistors c5108.75 for Resistors and $101.25 for Transistors O d. $122.50 for Resistors and $87.50 for Transistors