Ramapo Company produces two products, Blinks and Dinks. They are manufactured in two departments, Fabrication and Assembly. Data the products and departments are as follows:

$\backslash$table$[[,\backslash$table$[[$Number of$],[$Product$]],\backslash$table$[[$Direct Labor Hours$],[$Units$]],\backslash$table$[[$Machine Hours$],[$Per Unit$]]],[$Blinks$,1,004,3,4],[$Dinks$,2,218,8,7]]$

All of the machine hours take place in the Fabrication department, which has an estimated overhead of $$107,700.$ All of the labor hours tal place in the Assembly department, which has an estimated total overhead of $$96,400.$

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$.$ $$289\mathrm{.}22$

b$.$ $$32\mathrm{.}68$

c$.$ $$78\mathrm{.}64$

d$.$ $$62\mathrm{.}91$