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. $270,100 10,000 dh 13 3 dh Total 75,400 $345,500 9,400 3 15 19,400 h 16 d 18 dh The factory overhead allocated per unit of Product I in the Painting Department if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is Oa. 4 Ob. 5534) Oc 127 pr Od. 1810 per