Adirondack 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.

$\backslash$table$[[,$Overhead,$\backslash$table$[[$Total$],[$Direct$],[$Labor Hours$]],\backslash$table$[[$DLH per$],[$Product A$]],\backslash$table$[[$DLH per$],[$Product B$]]],[$Painting Dept.,$$240,900,11,000,4,11],[$Finishing Dept.,$73,400,10,100,4,8],[$Totals$,$$$314,300,21,100,8,19]]$

Using a single plantwide rate $($rounded to the nearest cent$),$ the factory overhead allocated per unit of Product A in the Painting Department is

a$.$ $$14\mathrm{.}90$ per unit

b$.$ $$59\mathrm{.}60$ per unit

c$.$ $$591\mathrm{.}30$ per unit

d$.$ $$87\mathrm{.}60$ per unit