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. 5422,675 14,500 dih 14 dih 5 dih 85,293 8,100 2 19 Totals $507,968 22,600 dih 16 dih 24 dih 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. $29.15 per unit Ob. $34582 per unit Oc. $10.53 per Od. $429.16 per unit