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.

Direct

The factory overhead allocated per unit of Product B in the Painting Department if Blue Ridge Marketing Inc. uses the multiple

production department factory overhead rate method is

a$.$ $$128\mathrm{.}63$ per unit

b$.$ $$186\mathrm{.}41$ per unit

c$.$ $$26\mathrm{.}63$ per unit

d$.$ $$62\mathrm{.}28$ per unit