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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 (dlh) 12,500 dlh Overhead $523,125 42,042 $565,167 15 dlh 3 dlh 19 22 dlh Painting Dept. Finishing Dept. 4,900 Totals 17,400 dlh 21 dlh Determine the overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses a multiple department rate system a. $679.23 per unit Ob. $8.58 per unit Oc. $288.57 per unit Od. $41.85 per unit