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. $602,705 14,900 din 15 din 5 dlh Finishing Dept. 112,590 9,000 4 20 Totals $715,295 23,900 dih 19 din 25 dih The overhead from both production departments allocated to each unit of Product A if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is Oa. $12.51 per unit Ob. $656.79 per unit Oc. $40.45 per unit Od. $452.45 per unit