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) Product A B Painting Dept. Finishing Dept. $273,300 73,300 11,100 dihi 9,600 14 dih 6 dlh 4 16 Totals $346,600 20,700 dih 18 dihi 22 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. O $100.46 per unit b. $147.72 per unit Oc. $24.62 per unit d. $45.81 per unit