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   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.	$268,600		10,500	dlh		14	dlh	5	dlh
   Finishing Dept.	78,000		9,400			7		18
   Totals	$346,600		19,900	dlh		21	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.$25.58 per unit

   b.$87.09 per unit

   c.$127.90 per unit

   d.$41.49 per unit