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$[[,,\backslash$table$[[$Total$],[$Direct$],[$Labor Hours$]],\backslash$table$[[$DLH per$],[$Product A$]],\backslash$table$[[$DLH per$],[$Product B$]]],[$Painting Dept.,$$250,000,10,000,16,4],[$Finishing Dept.,$75,000,12,000,4,16],[$Totals$,$$$325,000,22,000,20,20]]$

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$.$ $$147\mathrm{.}70$ per unit

b$.$ $$236\mathrm{.}32$ per unit

c$.$ $$325\mathrm{.}00$ per unit

d$.$ $$161\mathrm{.}00$ per unit