Garbarino Corporation would like to determine the relative profitability of a number of jobs. For illustration purposes, the company has provided the following data for job C54V:

Revenue	$84,000
Avoidable cost	65,520
Incremental profit	$18,480

Amount of the constrained resource used by the job	140	hours
Percentage of the total company profit for the period from the job	32	%

What is the profitability index for job C54V?

a. $660 per hour

b. $132 per hour

c. 0.32

d. 0.22