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.	$497,376		14,400	dlh		13	dlh	5	dlh
Finishing Dept.	81,923		6,100			7		15
Totals	$579,299		20,500	dlh		20	dlh	20	dlh

Determine the overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses a multiple department rate system.

a. $543.03 per unit

b. $374.15 per unit

c. $34.54 per unit

d. $13.43 per unit