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.	$366,190		11,000	dlh		14	dlh	4	dlh
Finishing Dept.	66,555		4,500			6		19
Totals	$432,745		15,500	dlh		20	dlh	23	dlh

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

a.$33.29 per unit

b.$14.79 per unit

c.$414.17 per unit

d.$554.80 per unit