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.	$258,700		10,800	dlh		2	dlh	10	dlh
Finishing Dept.	73,900		10,200			4		8
Totals	$332,600		21,000	dlh		6	dlh	18	dlh

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

a. $47.91

b. $15.84

c. $95.04

d. $285.12