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.	$242,100		10,300		9	6
Finishing Dept.	69,100		10,000		2	3
Totals	$311,200		20,300		11	9

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

a.$470.10 per unit

b.$15.33 per unit

c.$137.97 per unit

d.$211.54 per unit