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.

$\backslash$table$[[,$Overhead,$\backslash$table$[[$Direct$],[$Labor Hours $($dlh$)]],$Product$],[,$A$,$B$],[$Painting Dept.,$$447,612,13,200dlh,15dlh,4dlh$