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 Direct Labor Hours (dih) 11,800 din Product A B Overhead 7 din dih Painting Dept Finishing Dept Totals $256,600 76,200 4 B 11,100 22,900 din $332,800 11 din 17 dih Using a single plantwide rate, determine the overhead rate per unit for Blue Ridge Marketing Inc.'s Product B. 524701 5152.22 $14 $159.33