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

$\backslash$table$[[,$Overhead,Labor Hours $($dlh$),$Product A$,$Product B$],[$Painting Dept.,$$256,000,10,700dlh,7dlh,12dlh$