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. Direct Product Overhead Labor Hours (dih) A B Painting Dept. $255,700 9,600 dlh 6 dlh 11 dlh Finishing Dept. 67,900 10,500 4 7 Totals $323,600 20,100 dlh 10 dlh 18 dlh Using a single plantwide rate, the factory overhead allocated per unit of Product B is Oa. $161.00 Ob. $289.80 Oc. $159.81 Od. $16.10