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. $442,464 76,664 13,200 dlh 13 dlh 5 dlh 7,400 4 16 Totals $519,128 20,600 dlh 17 dlh 21 dlh Determine the overhead from both production departments allocated to each unit of Product A if Blue Ridge Marketing Inc. uses a multiple department rate system. a. $477.20 per unit b. $10.36 per unit c. $33.52 per unit d. $333.36 per unit