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. $225,500 9,900 dlh 13 dlh. 5 dlh Finishing Dept. 74,000 8,600 6 15 Totals $299,500 18,500 dlh 19 dlh 20 dlh The factory overhead allocated per unit of Product B in the Painting Department if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is >a. $113.90 per unit Ob. $22.78 per unit Oc. $43.02 2 per unit Od. $80.95 per unit