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. $559,782 13,700 dlh 15 dlh 7 dlh Finishing Dept. Totals 62,551 $622,333 7,100 3 16 20,800 dlh 18 dlh 23 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 a. $639.33 per unit Ob. $8.81 per unit Oc. $40.86 per unit d. $426.98 per unit