53. 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.	$240,700		9,000	dlh		14	dlh	5	dlh
Finishing Dept.	71,300		7,400			4		17
Totals	$312,000		16,400	dlh		18	dlh	22	dlh

Determine the overhead in the Painting Department for each unit of Product B if Blue Ridge Marketing Inc. uses a multiple department rate system.

$133.70 per unit

$48.18 per unit

$26.74 per unit

$95.12 per unit