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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.

OverheadDirect Labor Hours (dlh)Product A B Painting Dept.$263,336 11,745dlh16dlh 5dlh Finishing Dept. 77,656 6,329 6 16 Totals$340,992 18,074dlh22dlh21dlh

Determine the overhead rate in the Painting Department for each unit of Product B if the company uses a multiple department rate system. Round the final answer to the nearest cent. Select the correct answer. $112.11 per dlh $61.35 per dlh $22.42 per dlh $94.33 per dlh