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.	$243,900	11,900	3	11
Finishing Dept.	79,500	10,500	3	7
Totals	$323,400	22,400	6	18

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. $14.44 per unit

b. $61.49 per unit

c. $491.90 per unit

d. $43.32 per unit