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 (dih) Painting Dept. $256 900 10,900 din 13 dih din Finishing Dept 71,100 9 700 20 Totals $328 000 20,600 dih 15 din 24 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 Is Oa $21 57 per unit Ob. $63.69 per unit Oc. $94,28 per unit Od $29 32 per unit