RadCo International is a U$.$S$.$ firm with a wholly owned subsidiary in France that uses the euro as its functional currency. The relevant facts in the case are as follows:

Relevant Exchange Rates $($US$$/$euro$)$

$\backslash$table$[[$Historical Rate,$1\mathrm{.}2557],[$December $31,2013,1\mathrm{.}3644],[$December $31,2014,1\mathrm{.}3101],[$Average during $2014,1\mathrm{.}2112],[$Average fourth quarter $2013,1\mathrm{.}3041],[$Average fourth quarter $2014,]]$

a$.$ The functional currency of the subsidiary is the curo, and the financial statements have been recast in U$.$S$.$ GAAP to assist in the translation process.

b$.$ Capital stock was issued and fixed assets acquired when the exchange rate was $$1\mathrm{.}05$ per euro; dividends are paid at a rate of $$1.$ $$544$ per euro.

c$.$ Inventories were all acquired in the previous quarter.

d$.$ Purchases, sales, and other expenses occurred evenly throughout the year.

e$.$ There is a zero beginning balance in the accumulated translation adjustment account.

Translate the financial statements into U$.$S$.$ dollars $($current rate method$).$

Suppose dividends of $2,375$ are paid out during the year of $2014.$ To translate this dividends amount into U$.$S$.$ dollars, which exchange rate will be used?

A$)\text{'}1\mathrm{.}3644$

B$)1\mathrm{.}3101$

C$)1\mathrm{.}2112$

D$)1\mathrm{.}3041$