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.	$241,800		8,900	dlh		16	dlh	2	dlh
Finishing Dept.	72,000		8,100			7		17
Totals	$313,800		17,000	dlh		23	dlh	19	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.$36.92 per unit

b.$54.34 per unit

c.$27.17 per unit

d.$17.78 per unit