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.	$260,500		11,200	dlh		14	dlh	2	dlh
Finishing Dept.	78,400		9,100			5		19
Totals	$338,900		20,300	dlh		19	dlh	21	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.

a.$33.39 per unit

b.$23.26 per unit

c.$46.52 per unit

d.$17.23 per unit