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 (dih) Overhead B 11,900 dih 15 dih 2 dlh 7 Painting Dept. Finishing Dept. Totals 7,600 16 $249,900 76,000 $325,900 19,500 dih 22 dlh 18 dih Determine the overhead in the Painting Department for each unit of Product B If Blue Ridge Marketing Inc. uses a multiple department rate system. Ca. $20.00 per unit ob. 542.00 per unit OC. $33.43 per unit od. $21.00 per unit