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:

$\backslash$table$[[,$Number of$,$Direct Labor Hours,Machine Hours$],[$Product$,$Units,Per Unit,Per Unit$],[$Blinks$,1,188,4,6],[$Dinks$,2,163,5,8]]$

All of the machine hours take place in the Fabrication department, which has an estimated overhead of $$92,300.$ ?All of the labor hours take place in the Assembly department, which has an estimated total overhead of $$92,900.$

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$.$ ?$$47\mathrm{.}60$

b$.$ ?$$59\mathrm{.}50$

c$.$ ?$$19\mathrm{.}52$

d$.$ ?$$371\mathrm{.}62$