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.

Line Item Description	Overhead	Total Direct Labor Hours	DLH per Product A	DLH per Product B
Painting Dept.	$251,000	10,600	5	9
Finishing Dept.	76,700	11,100	3	5
Totals	$327,700	21,700	8	14

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. $75.50 per unit

b. $118.40 per unit

c. $15.10 per unit

d. $520.94 per unit