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 (din) Overhead A B Painting Dept. $233,300 9,500 din 12 dih 6 dlh Finishing Dept. 74,900 6,200 4 17 Totals $308,200 15,700 dih 16 dih 23 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. $117.78 per unit Ob. $147.36 per unit Oc. $24.56 per unit Od. $72.48 per unit