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: Number of Direct Labor Hours Machine Hours Product Units Per Unit Per Unit Blinks 1,000 Dinks 2,000 4 2 5 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 Dinks is Oa. $39.00 Ob. $77.00 Oc. $59.92 Od. $19.50