Blue Ridge Marketing Inc. manufactures two products, A and B. Presently, the company uses a single plantwide factory overhead rate for allocating ng 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 $267,900 8,800 dlh 13 dlh 6 dlh Painting Dept. Finishing Dept. 76,600 8,300 Totals $344,500 17,100 dih 19 dlh 25 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. a. $120.88 per unit Ob. $182.64 per unit c. $30.44 per unit d. $55.37 per unit