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 (dlh Overhead B 16 dlh 4 dlh Painting Dept. $248,000 10,000 dlh 4 16 Finishing Dept 72.000 10,000 20,000 dih 20 dih 20 dih Totals $320,000 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 $49.60 per unit $99.20 per unit $28.80 per unit $64.00 per unit 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 (ah) Overhead B 16 dlh 4 dih Painting Dept. $248,000 10,000 dlh 4 16 Finishing Dept. 72.000 10.000 20,000 dih 20 dlh 20 dih Totals S320,000 The factory overhead allocated per unit of Product A in the Finishing Department if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is $99.20 per unit $49.60 per unit $64.00 per unit S28.80 per unit