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. $243,800 9,700 dih 4 dlh 8 dih Finishing Dept. 74,200 11,300 3 9 Totals $318,000 21,000 dih 7 dih 17 dihi Using a single plantwide rate, determine the overhead rate per unit for Blue Ridge Marketing Inc.'s Product B. O $257.38 O $100.54 $105.98 $15.14