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Ramapo Company produces two products, Blinks and Dinks. They are manufactured in two departments, Fabrication and Assembly. Data for the products and departments are as follows:

Product Number of

Units Direct Labor Hours

Per Unit Machine Hours

Per Unit

Blinks $1,00045$

Dinks $2,00028$

All of the machine hours take place in the Fabrication Department, which has an estimated overhead of $$84,000.$ All of the labor hours take place in the Assembly Department, which has an estimated total overhead of $$72,000.$

Ramapo Company uses a single plantwide overhead rate $($rounded to the nearest cent$)$ to apply all factory overhead costs based on direct labor hours. The factory overhead allocated per unit of Dinks is

a$.$ $$59\mathrm{.}92$

b$.$ $$39\mathrm{.}00$

c$.$ $$77\mathrm{.}00$

d$.$ $$19\mathrm{.}50$