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. $259,500   8,500 dlh   12 dlh 7 dlh Finishing Dept. 73,600   8,600     7   16       Totals $333,100   17,100 dlh   19 dlh 23 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.$213.71 per unit b.$136.36 per unit c.$59.91 per unit d.$30.53 per unit

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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  1. 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. $259,500   8,500 dlh   12 dlh 7 dlh
    Finishing Dept. 73,600   8,600     7   16  
        Totals $333,100   17,100 dlh   19 dlh 23 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.$213.71 per unit
    b.$136.36 per unit
    c.$59.91 per unit
    d.$30.53 per unit
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