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$[[$Product$,\backslash$table$[[$Number of$],[$Units$]],\backslash$table$[[$Direct Labor Hours$],[$Per Unit$]],\backslash$table$[[$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\mathrm{.}50$

b$.$ $$37\mathrm{.}45$

c$.$ $$78\mathrm{.}00$

d$.$ $$56\mathrm{.}00$