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. $249,500 10,400 din 7 dih S dih Finishing Dept 67,200 11,600 4 7 Totals $316,700 22,000 dih 11 dih 15 dlh Using a single plantwide rate, the factory overhead allocated per unit of Product B is Oa. $216,00 Ob. $16793 Oc. 514.40 Od 5158.40