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 over head. The following table presents Information about estimated overhead and direct labor hours, Direct Product Overhead Labor Hours (dl) A Painting Dept. $248,000 10,000 dih 16 dih 4 dih Finishing Dept 72,000 10,000 16 Totals $320,000 20,000 dih 20 dih 20 dih The overhead from both production departments allocated to each unit of Product Blf Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is Os. 542560 per unit Ob. $115.20 per unit Oc521440 per unit Od 520.00 per unit