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. Overhead Direct Labor Hours (dih) Product A B Painting Dept. Finishing Dept. $566,400 15,000 dlh 14 dlh 7 dlh 60,642 5,400 6 18 Totals $627,042 20,400 dih 20 dlh 25 dlh The overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is Oa. $37.76 per unit Ob. $11.23 per unit Oc. $466.46 per unit Od. $596.02 per unit