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.	$514,178		13,300	dlh		13	dlh	3	dlh
Finishing Dept.	69,338		7,400			6		19
Totals	$583,516		20,700	dlh		19	dlh	22	dlh

The overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is

a.$294.01 per unit

b.$558.80 per unit

c.$38.66 per unit

d.$9.37 per unit