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: Using a single plantwide rate, the factory overhead allocated per unit of Product B is a. 5279.4% b. 516.44 c. 5153,6k d. 513152