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 Direct Labor Hours (dih) Overhead Painting Dept. 12 dlh 5 dlh Finishing Dept. $542,080 83,952 $626,032 14,000 dih 8,800 22,800 dih 15 Totals 19 dih 20 dih 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. $336.70 per unit Ob. $531.42 per unit Oc. $9.54 per unit Od. $38.72 per unit