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.	$230,900	9,200 dlh	16 dlh	7 dlh
Finishing Dept.	75,100	9,200	3	15
Totals	$306,000	18,400 dlh	19 dlh	22 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. $116.41 per unit

b. $25.10 per unit

c. $57.14 per unit

d. $175.70 per unit