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 (dlh) A B Painting Dept. $437,190 13,000 dlh 16 dlh 5 dlh Finishing Dept. 33,210 4,100 2 17 Totals $470,400 17,100 dlh 18 dlh 22 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 Oa. $305.85 per unit Ob. $33.63 per unit Oc. $554.28 per unit Od. $8.10 per unit