A Blue Ridge Marketing Inc. manufactures two products, A and B. Presently, the company uses a single plantvide 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 $242.600 10,500 din 12 dth 3 dih Finishing Dept 76,800 8,300 G 17 Totals $319,400 18,800 dth 18 dih 20 dih The factory overhead allocated per unit of Product in the Painting Department of Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is 35509 - HI THI de