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.	$226,700		8,900	dlh		15	dlh	7	dlh
Finishing Dept.	79,700		10,000			7		16
Totals	$306,400		18,900	dlh		22	dlh	23	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. $178.29 per unit

b. $25.47 per unit

c. $113.48 per unit

d. $55.79 per unit