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. Product A 16 dih Direct Labor Hours (dih) 10,000 dlh 10,000 20,000 dih B 4 dlh Painting Dept. Finishing Dept. Totals Overhead $248,000 72,000 $320,000 16 20 dih 20 dih 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. $49.60 per unit Ob. $64.00 per unit c. $28.80 per unit d. $99.20 per unit