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) Painting Dept. $347,220 10,800 dih 16 dlh 7 dlh Finishing Dept. 63,813 8,900 5 20 Totals $411,033 19,700 dih 21 dih 27 dlh The overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is Oa. $550.25 per unit Ob. $7.17 per unit Oc. $368.45 per unit Od. $32.15 per unit