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.	$246,300		11,200	dlh		6	dlh	9	dlh
Finishing Dept.	85,800		10,100			5		8
Totals	$332,100		21,300	dlh		11	dlh	17	dlh

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

$131.95

$15.59

$265.03

$171.49