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) Painting Dept. $104,674 10,700 din 16 dih 4 dih Finishing Dept. 56,155 5,500 Totals $460,829 16,200 dih 22 dlh 22 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 a $666.38 per unit b. $10.21 per unit c. $37.82 per unit d. $335.06 per unit