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.	$251,300		11,600	dlh		15	dlh	4	dlh
Finishing Dept.	70,800		8,500			4		19
Totals	$322,100		20,100	dlh		19	dlh	23	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.$33.32 per unit

b.$86.64 per unit

c.$64.10 per unit

d.$21.66 per unit