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. Finishing Dept. $241,400 10,300 dlh 6 dlh 11 dlh 77,600 11,800 4 8 Totals $319,000 22,100 dih 10 dlh 19 dlh Using a single plantwide rate, the factory overhead allocated per unit of Product B is Oa. $14.43 Ob. $140.62 Oc. $274.17 Od. $144.30