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. Direct Product Overhead Labor Hours (dih) A B Painting Dept. Finishing Dept. $271,200 10,900 dth 12 dih 5 dih 71,000 7,600 19 Totals $342,200 10,500 dih 18 dih 24 din 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 192.49 per unit Oh $124.40 per unit O 324 38 per unit Od $46.71 per unit