4. MC.18.56.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. $228,300 11,600 dlh 15 dlh 3 dlh Finishing Dept. 77,300 8,300 2 16 Totals $305,600 19,900 dlh 17 dlh 19 dlh The factory overhead allocated per unit of Product B in the Painting Department if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is a. $27.94 per unit b. $59.04 per unit C. $46.07 per unit d. $19.68 per unit