ue 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.	$256,000		9,700	dlh		3	dlh	11	dlh
Finishing Dept.	78,000		11,200			4		8
Totals	$334,000		20,900	dlh		7	dlh	19	dlh

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

a.$15.98

b.$111.86

c.$303.62

d.$79.18