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 abocating overhead. The following table presents information about estimated overhead and direct labor hours Overhead Direct Labor Hours (dih) Product A Painting Dept. Finishing Dept Totals $270,100 10,000 dh 13 din 3 dn 75,400 $345,500 9,400 19,400 din 3 15 16 din 18 dih 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 is Oa. 134.00p Ob 35143 pert Oe. 174 Od. 181.05 per