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

Overhead Labor Hours $($dlh$)$ Product A Product B

$\backslash$table$[[$Painting Dept.,$$251,100,8,200dlh,14dlh,5dlh$