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 Painting Dept. Overhead $257,200 Labor Hours (dih) A B 10,600 dih 5 dih 9 dih Finishing Dept. 65,300 11,500 2 8 Totals $322,500 22,100 dih 7 dih 17 dih Using a single plantwide rate, determine the overhead rate per unit for Blue Ridge Marketing Inc.'s Product B. O$121.321 $248.03 $14.59 $102.13