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. Direct Product Overhead Labor Hours (dih) A B Painting Dept. $248,900 11,300 dih 12 din 4 dth Finishing Dept. 76,400 8,000 3 20 Totals $325,300 19,300 dih 15 din 24 din The factory overhead allocated per unit of Product B in the Painting Department ir Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is a 5674 per b. 58.12 Ce 820 per unit d. 522.03 per