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) A B Painting Dept. $240,200 9,700 dih 15 dih 7 dih Finishing Dept. 70,900 6,700 4 17 Totals $311,100 16,400 dih 19 dlh 24 dih 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 Oa. $17532 per unit Ob. 574.07 per unit Oc. 5132,79 per unit Od. 524.76 per unit