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. $258,800 11,700 din 6 dih 8 dih Finishing Dept. 85,100 12,000 9 Totals $343,900 23,700 din 10 dih 17 dih Using a single plantwide rate, the factory overhead allocated per unit of Product B is a $132.72 b. $145.10 c. $246.67 d. $14.51 4