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.	$251,900		11,400	dlh		3	dlh	12	dlh
Finishing Dept.	73,200		11,000			5		9
Totals	$325,100		22,400	dlh		8	dlh	21	dlh

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

$66.29

$116.08

$14.51

$304.71