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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.	$258,200	10,900	4	10
Finishing Dept.	71,900	10,100	6	8
Totals	$330,100	21,000	10	18

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. $94.75 per unit

b. $15.72 per unit

c. $62.88 per unit

d. $663.27 per unit