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 (dih) A B Painting Dept. $272,100 11,800 dlh 16 dlh 7 dlh Finishing Dept. 72,200 6,200 2 17 Totals $344,300 18,000 dlh 18 dlh 24 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 Oa. $81.52 per unit Ob. $133.89 per unit Oc. $23.06 per unit Od. $161.42 per unit