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 Product B Painting Dept. Finishing Dept. Totals $228,800 11,100 dlh 12 dlh 3 dlh 76,800 8,300 7 20 $305,600 19,400 dlh 19 dlh 23 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. $47.26 per unit b. $61.83 per unit Oc. $27.76 per unit Od. $20.61 per unit