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.	$257,500	11,000 dlh	16 dlh	5 dlh
Finishing Dept.	76,600	6,100	5	19
Totals	$334,100	17,100 dlh	21 dlh	24 dlh

The factory overhead allocated per unit of Product B in the Painting Department if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is

a. $23.41 per unit

b. $117.05 per unit

c. $62.79 per unit

d. $97.69 per unit