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 (dlh) A B Painting Dept $250,400 10,600 dlh 4 dlh 11 dlh Finishing Dept. 80,100 11,900 Totals $330,500 22,500 dlh 8 dlh 18 dih Using a single plantwide rate, the factory overhead allocated per unit of Product B is O a. $264.42 Ob. $117.52 Oc. $94.49 Od. $14.69