The Delph Company produces two products, Blinks and Dinks. They are manufactured in two departments, Fabrication and assembly. Data for the products and departments are listed below.

Product	Number of units	Labor hrs per unit	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. The Delph Company uses a departmental overhead rates. The fabrication department uses machine hours for an allocation base, and the assembly department uses labor hours.

What is the overhead cost per unit for Blinks?

a)$56

B)$44

c)$64

d)$60