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 A B 11,100 dih 15 dih 6 dlh Painting Dept. Finishing Dept. 5464,646 105,506 7,100 7 20 Totals $570,152 18,200 dih 22 dlh 26 dih Determine the overhead from both production departments allocated to each unit of Product A if Blue Ridge Marketing Inc. uses a multiple department rate system. Oa. a. $548.36 per unit Ob. $14.86 per unit Oc. $731.92 per unit Od. $41.86 per unit