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.	$321,012		11,100	dlh		14	dlh	2	dlh
Finishing Dept.	34,404		4,700			4		17
Totals	$355,416		15,800	dlh		18	dlh	19	dlh

The overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is?

a.$434.16 per unit

b.$28.92 per unit

c.$7.32 per unit

d.$182.28 per unit