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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.	$493,734		12,200	dlh		12	dlh	6	dlh
   Finishing Dept.	99,912		6,900			2		20
   Totals	$593,646		19,100	dlh		14	dlh	26	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.$14.48 per unit

   b.$532.42 per unit

   c.$514.60 per unit

   d.$40.47 per unit