A B 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. Direct Product Overhead Labor Hours (dih) Painting Dept. $238,500 9,100 dih 15 dih 3 dlh Finishing Dept. 76,600 9,700 3 17 Totals $315,100 18,800 dlh 18 dih 20 dih The factory overhead allocated per unit of Product B in the Painting Department of Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is Oa. $26.21 per unit Ob. $23.69 per unit Oc. $78.63 per unit Od. $50.28 per unit