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. Direct Product Overhead Labor Hours (din) A B Painting Dept. $241,300 11,500 din 14 din 7 di Finishing Dept. 72,200 7.700 2 15 Totals $313.500 19,200 din 16 dth 22 din The factory overhead allocated per unit of Product B in the Painting Department if Blue Ridge Marketing Inc, uses the multiple production department factory overhead rate method is Oa. $146.36 per unit Ob. 520.98 per unit Oc. $65.64 per unit Od 5114.30 per unit