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Adirondack 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.

Line Item Description	Overhead	Total Direct Labor Hours	DLH per Product A	DLH per Product B
Painting Dept.	$257,700	9,000	4	5
Finishing Dept.	87,000	12,000	5	7
Totals	$344,700	21,000	9	12

Using a single plantwide rate (rounded to the nearest cent), the factory overhead allocated per unit of Product A in the Painting Department is

a. $114.53 per unit

b. $16.41 per unit

c. $601.30 per unit

d. $65.64 per unit