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 A B Painting Dept. $227,200 11,200 din 14 dih 3 dih Finishing Dept 75,200 8,400 3 16 Totals $302,400 19,600 din 17 dih 19 din The factory overhead allocated per unit of Product B in the Painting Department if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is Os. 526.86 per unit Ob 54629 per unit Oc. 520 29 per unit Od 560.87 per unit