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.	$246,500		10,200		4	7
Finishing Dept.	88,600		11,300		4	4
Totals	$335,100		21,500		8	11

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

a.$15.59 per unit

b.$62.36 per unit

c.$459.17 per unit

d.$96.67 per unit