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.	$443,750		14,200	dlh		15	dlh	6	dlh
Finishing Dept.	47,568		4,800			7		19
Totals	$491,318		19,000	dlh		22	dlh	25	dlh

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.$375.79 per unit

b.$538.12 per unit

c.$31.25 per unit

d.$9.91 per unit