Blue Ridge Marketing Inc. manufactures twoo 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 Direct Labor Hours (dlh) Overhead A Painting Dept $255,900 11,300 dlh 13 dlh 5 dlh Finishing Dept 75,900 6,800 7 15 $331,800 18,100 dlh 20 dlh 20 dlh Totals if Blue Ridge Marketing Inc. uses a multiple department rate system. Determine the overhead in the Painting Department for each unit of Product a. $55.81 per unit b. $113.25 per unit c. $22.65 per unit d. $91.66 per unit