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 $248,000 72,000 $320,000 10,000 dlh 16 dlh 4 dlh 10,000 4 16 20,000 dlh 20 dlh 20 dlh The factory overhead allocated per unit of Product A in the Finishing Department if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is Oa. $49.60 per unit Ob. $28.80 per unit Oc. $99.20 per unit Od. $64.00 per unit