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.	$267,900		11,200	dlh		13	dlh	6	dlh
Finishing Dept.	76,300		6,500			2		16
Totals	$344,200		17,700	dlh		15	dlh	22	dlh

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.$70.43 per unit

b.$116.68 per unit

c.$23.92 per unit

d.$143.52 per unit