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. Painting Dept. Finishing Dept. Totals Product 12 dih 4 dlh Direct Labor Hours (dih) 11,700 din 8,700 20,400 dih Overhead $225,500 79,700 $305,200 7 18 19 din 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. $59.84 per unit b. $36.64 per unit C. $19.27 per unit d. $77.08 per unit