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. $254,600 11,700 dlh 14 dlh 2 dlh Finishing Dept. 71,100 9,000 6 20 Totals $325,700 20,700 dlh 20 dlh 22 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 a.$21.76 per unit b.$43.52 per unit c.$31.47 per unit d.$15.80 per unit