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.

Line Item Description

Overhead Direct

Labor Hours $($dlh$)$ Product A Product B

Painting Dept. $$248,00011,600$ dlh $7$ dlh $10$ dlh

Finishing Dept. $85,70011,90038$

Totals $$333,70023,500$ dlh $10$ dlh $18$ dlh

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

a$.$ $$255\mathrm{.}60$

b$.$ $$149\mathrm{.}66$

c$.$ $$142\mathrm{.}00$

d$.$ $$14\mathrm{.}20$