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. $543,576 14,200 dlh 13 dlh 3 dlh Finishing Dept. 57,520 4,000 6 17 Totals $601,096 18,200 dlh 19 dlh 20 dlh The overhead from both production departments allocated to each unit of Product A if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is Oa. $38.28 per unit Ob. $14.38 per unit Oc. $359.30 per unit Od. $583.92 per unit