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.	$411,768		12,900	dlh		15	dlh	2	dlh
Finishing Dept.	79,317		6,300			7		17
Totals	$491,085		19,200	dlh		22	dlh	19	dlh

Determine the overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses a multiple department rate system.

a.$31.92 per unit

b.$12.59 per unit

c.$277.87 per unit

d.$566.93 per unit