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.	$254,800		9,400	dlh		3	dlh	12	dlh
Finishing Dept.	76,300		10,700			4		8
Totals	$331,100		20,100	dlh		7	dlh	20	dlh

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

$115.29

$16.47

$329.40

$81.32