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 B Painting Dept. $242,900 9,800 dlh 2 dlh 9 dlh Finishing Dept. 87,900 10,400 4 7 Totals $330,800 20,200 dih 6 dlh 16 dlh Using a single plantwide rate, the factory overhead allocated per unit of Product B is Oa. $262.08 Ob. $49.57 Oc. $98.28 Od. $16.38