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. Product Direct Labor Hours (dlh) Overhead A B 16 dlh 4 dlh Painting Dept. $248,000 10,000 dih 4 16 Finishing Dept. 72.000 10,000 20 dlh 20 dlh Totals $320,000 20,000 dlh Determine the overhead in the Painting Department for each unit of Product B if Blue Ridge Marketing Inc. uses a multiple department rate system. O $28.80 per unit O $64.00 per unit O $49.60 per unit $99.20 per unit