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.$235,2009,900dlh13dlh3dlhFinishing Dept.73,6007,300615Totals$308,80017,200dlh19dlh18dlh

Determine the overhead in the Painting Department for each unit of Product B if Blue Ridge Marketing Inc. uses a multiple department rate system.

a.$53.86 per unit

b.$30.25 per unit

c.$71.28 per unit

d.$23.76 per unit