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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.	$245,100		11,500	dlh		7	dlh	9	dlh
Finishing Dept.	68,500		10,900			4		9
Totals	$313,600		22,400	dlh		11	dlh	18	dlh

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

a. $252.00

b. $154.00

c. $149.19

d. $14.00