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 B Direct Product Overhead Labor Hours (dl) A Painting Dept $248,000 10,000 din 16 dih 4 dih Finishing Dept 72,000 10,000 4 16 Totals $320,000 20,000 dth 20 din 20 dih The factory overhead allocated per unit of Product in the Finishing Department in Blue Ridge Marketing Int uses the multiple production department factory overhead rate method is Oa $28.80 per unit Ob: 549.60 per unit Oc564.00 per unit Od: 599.20 per unit