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.	$241,800		11,400		9	11
Finishing Dept.	84,000		11,100		5	5
Totals	$325,800		22,500		14	16

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

a.$130.32 per unit

b.$636.32 per unit

c.$14.48 per unit

d.$190.89 per unit