4. Blue Ridge Marketing Inc. manufactures two products, A and B. Presently, the company uses a single plantwide factory overhead rate for allocating overhead to products. However, management is considering moving to a multiple department rate system for allocating overhead. The following table presents information about estimated overhead and direct labor hours.

	Overhead		Direct Labor Hours (dlh)			Product
						A		B
Painting Dept.	$270,700		8,600	dlh		16	dlh	5	dlh
Finishing Dept.	72,000		6,800			7		20
Totals	$342,700		15,400	dlh		23	dlh	25	dlh

The factory overhead allocated per unit of Product B in the Painting Department if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is

a.$52.94 per unit

b.$111.27 per unit

c.$31.48 per unit

d.$157.40 per unit