The total factory overhead for Martin Company is budgeted for the year at $375,000. Martin manufactures two garden products: a leaf blower and a garden wagon. These products each require 4 direct labor hours (dlh) to manufacture. Each product is budgeted for 2,500 units of production for the year. What would the factory overhead allocated to each garden wagon using the single plantwide factory overhead rate be?

a.$300.00

b.$75.00

c.$150.00

d.$37.50