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. Totals $261,400 8,600 dih 15 dihi 7 dih 75,300 $336,700 9,700 3 15 18,300 dih 18 dih 22 dihi Determine the overhead in the Painting Department for each unit of Product B if Blue Ridge Marketing Inc. uses a multiple department rate system. Oa. $212.80 per u Ob. $30-40 per unit Oc. $5434 per unit Od. $128.79 per unit