Blue Ridge Marketing Inc. manufactures two products, A & B. Presently the company uses a single plantwide factory overhead rate for allocating over 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 Total DLH DLH Per Product Prod A Painting Department $248,000 10,000 Prod B 16 16 10,000 22.000 Finishing Department Department Totals $320,000 20,000 20 20 Determine the overhead rate in the Painting Department for each unit of Product B if the company uses a multiple department rate system: Select one: a. 599.20 per DLH b. $12.40 per DLH c. 524.80 per DLH d. 37.20 per DLH