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.	$463,587		12,300	dlh		16	dlh	2	dlh
Finishing Dept.	91,225		8,900			6		20
Totals	$554,812		21,200	dlh		22	dlh	22	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.$664.54 per unit

b.$280.38 per unit

c.$10.25 per unit

d.$37.69 per unit