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. Overhead Direct Labor Hours (dlh) Product A B Painting Dept. $247,500 10,100 dlh 5 dlh 11 dlh Finishing Dept. 60,300 11,800 4 9 Totals $307,800 21,900 dlh 9 dlh 20 dlh Using a single plantwide rate, the factory overhead allocated per unit of Product B is a.$122.52 b.$281.00 c.$126.45 d.$14.05