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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	1,000	4	5
Dinks	2,000	2	8

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 Blinks is

a. $19.50

b. $56.00

c. $37.45

d. $78.00