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. Direct Product Overhead Labor Hours (dih) B Painting Dept. $246,600 11,600 din 7 dih 9 dih Finishing Dept. 81,900 10,700 4 9 Totals $328,500 22,300 din 11 dih 18 dih Using a single plantwide rate, the factory overhead allocated per unit of Product B is a. $14.73 b. $148.81 c. $265.14 d. $162.03