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 16 dlh 4 dlh Painting Dept. $248,000 10,000 dlh 72.000 4 Finishing Dept. 10.000 16 $320,000 20,000 dlh 20 dlh Totals 20 dlh 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 $99.20 per unit $49.60 per unit $64.00 per unit $28.80 per unit