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.	$467,456		12,800	dlh		15	dlh	6	dlh
Finishing Dept.	63,030		5,500			5		16
Totals	$530,486		18,300	dlh		20	dlh	22	dlh

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

a.$605.10 per unit

b.$11.46 per unit

c.$402.48 per unit

d.$36.52 per unit