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.	$256,300		8,800	dlh		12	dlh	5	dlh
Finishing Dept.	75,200		7,000			5		15
Totals	$331,500		15,800	dlh		17	dlh	20	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.$104.91 per unit

b.$53.71 per unit

c.$145.65 per unit

d.$29.13 per unit