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.

$$248,000$

$10,000$ dlh

$16$ dlh $4$ dlh

Finishing Dept.

$72,000$

$10,000$

$416$

Totals

$$320,000$

$20,000$ dlh

$20$ dlh $20$ dlh

$$

$$

Determine the overhead from both production departments allocated to each unit of Product A if Blue Ridge Marketing Inc. uses a multiple department rate system.