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.	$428,226		14,900	dlh		13	dlh	7	dlh
Finishing Dept.	96,000		8,000			2		15
Totals	$524,226		22,900	dlh		15	dlh	22	dlh

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

a.$28.74 per unit

b.$12.00 per unit

c.$381.18 per unit

d.$397.62 per unit