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.$240,40010,400dlh3dlh11dlhFinishing Dept.67,40010,90038Totals$307,80021,300dlh6dlh19dlh

Using a single plantwide rate, determine the overhead rate per unit for Blue Ridge Marketing Inc.'s Product B.