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 Painting Dept. $248,000 10,000 din 16 dih 4 dih Finishing Dept. 72,000 10,000 4 16 Totals $320,000 20,000 dih 20 dth 20 dih The factory overhead allocated per unit of Product A in the Finishing Department of Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is Os. 520.30 per unit Ob $49.60 per unit Oc. 564.00 per unit Od. 599.20 per unit