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.

OverheadDirect Labor Hours (dlh) Product A B

Painting Dept.$252,100 10,700dlh 5dlh11dlh

Finishing Dept.62,900 11,300 5 7

Totals$315,000 22,000dlh 10dlh18dlh

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