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. $248,000 10,000 dih 16 din 4 dih Finishing Dept. 72,000 10,000 4 16 Totals $320,000 20,000 dlh 20 dih 20 dih The factory overhead allocated per unit of Product A in the Finishing Department if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is a. $99.20 per unit b. $49.60 c. $28.80 per unit d. $64.00 per unit per unit