Deca Electronics Company produces two products, Resistors and Transistors in a small manufacturing plant which had total manufacturing overhead of $$33,600$ in June. The factory has two departments, Design, which incurred $$16,000$ of manufacturing overhead, and Production which incurred $$17,600$ of manufacturing overhead. Design used $200$ hours of direct labor and Production used $80$ machine hours.

During June, $150$ direct labor hours were used in making $100$ units of Resistors, and $150$ direct labor hours were used in making $100$ units of Transistors.

If Deca Electronics Company uses a department rate based on direct labor hours for the Design Department and machine hours for the Production Department, the department overhead rates for the Design and Production Departments in June were:

Select one:

a$.$

$$410$ per direct labor hour for Design, and $$168$ per machine hour for Production

b$.$

$$80$ per direct labor hour for both Design and Production

c$.$

$$80$ for Resistors and $$220$ for Transistors

d$.$

$$168$ per direct labor hour for Design, and $$420$ per machine hour for Production