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 Totals $258,000 78,200 $336,200 9,600 dih 12 dih 2 dlh 7,000 7 16 16,600 dh 19 dih 18 dih The factory overhead allocated per unit of Product n in the Painting Department if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is Oa. $22.34 per unit Ob. $53.76 per unit Oc. 12638 per Od. 54051 per unit