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 $427,035 10,500 dih 15 dih 6 dih Finishing Dept. 79,173 5.700 6 18 Totals 5506,208 16,200 din 21 dih 24 din 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 O $13.89 per unit Ob. $19404 perut Oc 5693.39 per unit Od: 590.67 per unit