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.

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$.$ $$64,00$ per unit

b$.$ $$99\mathrm{.}20$ per unit

c$.$ $$49,60$ per unit

d$.$ $$28\mathrm{.}80$ per unit