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 A B 13 dih 6 dlh Painting Dept. Finishing Dept. Totals $233,100 73,200 $306,300 8,900 dih 7,100 16,000 din 7 18 20 dlh 24 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. Oa. $114.86 per unit b. $61.86 per unit Oc. $26.19 per unit Od. $157.14 per unit