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. Product Overhead Direct Labor Hours (dih) B Painting Dept. Finishing Dept. $253,900 11,200 din 7 dih 8 dih 10,700 68,300 $322,200 2 6 Totals 21,900 dih 9 dih 14 dlh Using a single plantwide rate, the factory overhead allocated per unit of Product B is a. S205.94