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.	$241,900		9,200	dlh		7	dlh	8	dlh
Finishing Dept.	78,400		10,400			5		9
Totals	$320,300		19,600	dlh		12	dlh	17	dlh

Using a single plantwide rate, the factory overhead allocated per unit of Product B is

a.$184.05

b.$16.34

c.$196.08

d.$277.78