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.	$442,028		11,800	dlh		16	dlh	4	dlh
Finishing Dept.	61,103		4,300			5		16
Totals	$503,131		16,100	dlh		21	dlh	20	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.$14.21 per unit

b.$670.41 per unit

c.$37.46 per unit

d.$377.20 per unit