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. Product Direct Labor Hours (dih) Overhead 9,000 dlh 7 dlh Painting Dept. Finishing Dept. $259,100 65,500 11,100 Totals $324,600 20,100 dih Using a single plantwide rate, the factory overhead allocated per unit of Product B is