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.

	Overhead		Total Direct Labor Hours		DLH per Product
					A	B
Painting Dept.	$255,000		10,900		6	11
Finishing Dept.	61,300		11,600		5	8
Totals	$316,300		22,500		11	19

Using a single plantwide rate, the factory overhead allocated per unit of Product A in the Painting Department is

a.$140.37 per unit

b.$701.83 per unit

c.$84.36 per unit

d.$14.06 per unit