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. Painting Dept. Finishing Dept. Totals Overhead $244,500 74,400 $318,900 Direct Labor Hours (dlh) Product A 8,100 dlh 6,100 14,200 dlh 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 O a. $24.39 per unit O b. $30.19 per unit Oc. $60.38 per unit O d. $44.92 per unit 13 dlh 2 B 2 dlh 17 15 dlh 19 dlh