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. Line Item Description Overhead Direct Labor Hours (dlh) Product A Product B Painting Dept. $334,464 10,400 dlh 12 dlh 7 dlh Finishing Dept. 45,804 4,400 3 16 Totals $380,268 14,800 dlh 15 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.$32.16 per unit b.$10.41 per unit c.$391.68 per unit d.$417.15 per unit