products and departments are listed below. Product Number of Direct Labor Hours Units Blinks Dinks 1,171 1,951 Per Unit 5 6 and Diks: They are manufactured in two departments, Fabrication and Assembly. Data for the Machine Hours Per Unit 8 All of the machine hours take place in the Fabrication department, which has an estimated overhead of $116,500. All of the labor hours take place in the Assembly department, which has an estimated total overhead of $100,800. Ramapo Company uses a single plantwide overhead rate to apply all factory overhead costs. The single plantwide rate, if it is based on machine hours instead of labor hours, is Oa. $11.36 per machine hour Ob. 19.09 per machine hour Oc. $14.20 per machine hour Od. 126.14 per machine hour