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.	$257,300		9,100		2	12
Finishing Dept.	73,500		10,500		4	6
Totals	$330,800		19,600		6	18

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

a.$56.55 per unit

b.$678.59 per unit

c.$16.88 per unit

d.$33.76 per unit