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.

OverheadDirect Labor Hours (dlh)Product

A B

Painting Dept.$361,712 10,400dlh 15dlh2dlh

Finishing Dept.104,938 7,100 2 17

Totals$466,650 17,500dlh 17dlh19dlh

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

a.$14.78 per unit

b.$34.78 per unit

c.$320.82 per unit

d.$551.26 per unit