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 (dlh) A 8 Painting Dept. $253,800 11,900 dih 14 dlh 7 dih Finishing Dept. Totals 78,100 $331,900 6,300 2 16 18,200 dih 16. dih 23 dlh The factory overhead allocated per unit of Product B in the Painting Department if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method 15 Oa. $149.31 per t Ob. $127.65 per unit Oc. $21.33 per unit Od. $86.78 per unit