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) B Overhead 15 dlh 2 dih Painting Dept. $425,700 13,200 din 4,000 5 16 Finishing Dept. 56,160 18 dih 20 dih 17,200 dih' Totals $481,860 Determine the overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses a multiple department rate system. a. $289.14 per unit b. $32.25 per unit c. $553.95 per unit d. $14.04 per unit