Hello, please help me figure out the correct answer to this question. Thank you!

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 Direct Labor Hours (dih) Overhead A B $254,900 10,600 dlh 6 dlh 11 dlh Painting Dept. Finishing Dept. 87,700 10,600 4 6 Totals $342,600 21,200 dlh 10 dlh 17 dlh Using a single plantwide rate, determine the overhead rate per unit for Blue Ridge Marketing Inc.'s Product B. XO $16.16 $274.72 $144.28 $161.60