Blue Ridge 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. The following table presents information about estimated overhead and direct labor hours.

Overhead Direct

Labor Hours $($dlh$)$ Product

A B

Painting Dept. $$406,92910,100$ dlh $16$ dlh $3$ dlh

Finishing Dept. $80,6068,200320$

Totals $$487,53518,300$ dlh $19$ dlh $23$ dlh

The overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is

a$.$ $$317\mathrm{.}47$ per unit

b$.$ $$674\mathrm{.}13$ per unit

c$.$ $$40\mathrm{.}29$ per unit

d$.$ $$9\mathrm{.}83$ per unit