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. $257,500 9,400 dlh 14 dlh 3 dlh 70,800 8,900 7 18 Totals $328,300 18,300 dlh 21 dlh 21 dlh 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 a. $27.39 per unit O b. $53.82 per unit c. $82.17 per unit Od. $23.87 per unit