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.	$258,500		9,300		6	5
Finishing Dept.	84,800		11,200		5	3
Totals	$343,300		20,500		11	8

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

a.$528.12 per unit

b.$166.77 per unit

c.$16.75 per unit

d.$100.50 per unit