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 Totals $419,760 125,802 3545,562 14,400 dh 16 dih 6 dlh 8,700 4 15 23,100 dih 20 dih 21 dh The overhead from both production departments allocated to each unit of Product A if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is Oa. $14.46 per unit Ob. $524.24 per sit Oc. $39180 per unit Od. $29.15 per unit