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. $419,220 10,200 din 16 dih 3 dlh Finishing Dept. 47,250 5,400 7 20 Totals $466,470 15,600 dih 23 dih 23 dih The overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is Oa. $718.85 per unit Ob. $41.10 per unit Oc. $298.30 per unit Od. $8.75 per unit