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.

$\backslash$table$[[,$overhead,$\backslash$table$[[$Direct$],[$Labor Hours $($dlh$)]],$Product$],[,$A$,$B$],[$Painting Dept.,$$259,300,10,500dlh,13$ dlh$,4$ dlh$],[$Finishing Dept.,$78,200,6,700,7,16],[$Totals$,$$$337,500,17,200$ dlh$,20$ dlh$,20$ dlh$]]$

The factory overhead allocated per unit of Product B in the Painting Department if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is

a$.$ $$98\mathrm{.}80$ per unit

b$.$ $$24\mathrm{.}70$ per unit

c$.$ $$46\mathrm{.}69$ per unit

d$.$ $$78\mathrm{.}49$ per unit