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 (dih) 11,500 din 9,500 Product A B 12 dih 3 dih 6 17 Painting Dept. Finishing Dept. $258,500 71,600 Totals $330,100 21,000 dih 18 dih 20 dih Determine the overhead in the Painting Department for each unit of Product B if Blue Ridge Marketing Inc. uses a multiple department rate system. Ca. $22.61 per unit b. $67.44 per unit c. $22.48 per unit d. $47.16 per unit