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 (dlh)	Product
A	B
Painting Dept.	$256,274	dlh	9,321			7	dlh	10	dlh
Finishing Dept.	62,942		11,091			6		6
Totals	$319,216	dlh	20,412			13	dlh	16	dlh

From the following information, using a single plantwide rate, determine the overhead rate per unit for Product B. Round to the nearest cent in the final calculation.

Select the correct answer.

$203.30

$192.46

$15.64

$250.22