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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.

Line Item Description

Overhead Direct

Labor Hours $($dlh$)$ Product A Product B

Painting Dept. $$253,30011,100$ dlh $7$ dlh $12$ dlh

Finishing Dept. $82,20010,90029$

Totals $$335,50022,000$ dlh $9$ dlh $21$ dlh

Using a single plantwide rate, the factory overhead allocated per unit of Product B is

a$.$ $$159\mathrm{.}74$

b$.$ $$137\mathrm{.}25$

c$.$ $$15\mathrm{.}25$

d$.$ $$320\mathrm{.}25$