17. MC.18.59.ALGO (Algorithmic) 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) Overhead B Painting Dept. $411,148 10,900 dih 13 dlh 3 dlh Finishing Dept. 79,080 6,000 4 18 Totals $490,228 16,900 dlh 17 dlh 21 dlh The overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is a. $543.08 per unit b. $350.40 per unit c. $37.72 per unit d. $13.18 per unit