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. $535,090 14,600 dlh 15 dlh 7 dlh 102,666 7,100 4 15 Totals $637,756 21,700 dlh 19 dlh 22 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. $36.65 per unit b. $14.46 per unit c. $607.59 per unit d. $473.45 per unit