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. Line Item Description Overhead Direct Labor Hours (dlh) Product A Product B Painting Dept. $496,625 13,700 dlh 15 dlh 2 dlh Finishing Dept. 76,590 9,000 7 15 Totals $573,215 22,700 dlh 22 dlh 17 dlh The overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is a. $603.32 per unit b. $200.15 per unit c. $8.51 per unit d. $36.25 per unit