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.	$456,624		14,400	dlh		16	dlh	3	dlh
Finishing Dept.	34,496		4,900			3		18
Totals	$491,120		19,300	dlh		19	dlh	21	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.$31.71 per unit

b.$221.85 per unit

c.$7.04 per unit

d.$528.48 per unit