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.	$247,400		10,400	dlh		5	dlh	9	dlh
Finishing Dept.	74,900		11,500			4		8
Totals	$322,300		21,900	dlh		9	dlh	17	dlh

Using a single plantwide rate, the factory overhead allocated per unit of Product B is

a.$132.48

b.$250.24

c.$118.94

d.$14.72