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 $334,530 10,500 din 16 dih 4 dih Finishing Dept 59,925 5,100 6 16 Totals $394,455 15,600 aih 22 dih 20 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 is Oa. $31544 per unit Ob. 5580 26 per unit Oc. $31.86 per unit Od 511.75 per unit