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. Overhead Direct Labor Hours (dlh) Product A B Painting Dept. $436,480 11,000 dlh 12 dlh 5 dlh Finishing Dept. 53,820 4,600 5 15 Totals $490,300 15,600 dlh 17 dlh 20 dlh The overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is a. $39.68 per unit b. $373.90 per unit c. $11.70 per unit d. $534.66 per unit