The Ramapo 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 Hours Per Unit Total Blinks 1,000 4 4000 Dinks 2,000 2 4000 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 Ramapo Company uses a departmental overhead rate to apply all overhead costs. Calculate the assembly department factory overhead rate per dlh.

a.$9

b.$18

c.$19

d. $36