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.

OverheadDirect

Labor Hours (dlh)ProductABPainting Dept.$389,62512,500dlh16dlh6dlhFinishing Dept.70,6097,700717Totals$460,23420,200dlh23dlh23dlh

Determine the overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses a multiple department rate system.