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 Product Overhead Labor Hours (dlh) A B Painting Dept. $486,080 14,000 dlh 14 dlh 2 dlh Finishing Dept. 30,960 4,000 5 18 Totals $517,040 18,000 dih 19 dlh 20 dlh Determine the overhead from both production departments allocated to each unit of Product A if Blue Ridge Marketing Inc. uses a multiple department rate system. Oa. $208.76 per unit Ob. $34.72 per unit Oc. $524.78 per unit Od. $7.74 per unit