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 B 3 15 Painting Dept. $537,680 14,300 din 12 dih 3 dlh Finishing Dept. 42,362 5,900 $580,042 20,200 din 15 dilih 18 dih The overhead from both production departments allocated to each unit of Product Air Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is Totals a. $37.60 per unit b. $220.50 per unit Oc. $472.74 per unit d. $7.18 per unit