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.	$252,400		11,000	dlh		6	dlh	11	dlh
Finishing Dept.	85,700		10,700			3		6
Totals	$338,100		21,700	dlh		9	dlh	17	dlh

Using a single plantwide rate, determine the overhead rate per unit for Blue Ridge Marketing Inc.'s Product B.

$137.67

$140.22

$264.86

$15.58