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. Painting Dept Finishing Dept. Total Overhead $469,122 43,912 $513,034 Direct Labor Hours (dih) Product n 12.300 d 12 h 6 dh 4,400 16,700 d 6 10 dh 19 25 dh 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. $517.56 per unit Ob 19 per unit Oc 541846 Od. $38.14 per unit