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.	$506,368		12,800	dlh		14	dlh	3	dlh
Finishing Dept.	74,313		6,900			6		17
Totals	$580,681		19,700	dlh		20	dlh	20	dlh

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

a.$301.77 per unit

b.$618.46 per unit

c.$10.77 per unit

d.$39.56 per unit