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 Direct Labor Hours (dih) Overhead B Painting Dept. $266,000 8,900 dih 12 dih 7 dlh Finishing Dept. 75,800 6,300 3 19 Totals $341,800 15,200 dih 15 dih 26 dih 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. $209.23 per unit Ob. $157,41 per unit Oc. $29.89 per unit Od. $84.22 per unit