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. $$259,60011,400$ dlh $12$ dlh $4$ dlh

Finishing Dept. $70,1009,500215$

Totals $$329,70020,900$ dlh $14$ dlh $19$ 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.