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 Overhead Direct Labor Hours (dlh) Painting Dept. $450,750 15,000 dlh A 13 dlh 2 15 dlh B 6 dlh 15 21 dlh Finishing Dept. 47,480 4,000 Totals $498,230 19,000 dlh Determine the overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses a multiple department rate system. a. $11.87 per unit Ob. $358.35 per unit Oc. $30.05 per unit Od. $414.39 per unit