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. Overhead Direct Labor Hours $($dlh$)$ Product A B Painting Dept. $$321,01211,100$ dlh $14$ dlh $2$ dlh Finishing Dept. $34,4044,700417$ Totals $$355,41615,800$ dlh $18$ dlh $19$ 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$.$$$434\mathrm{.}16$ per unit b$.$$$28\mathrm{.}92$ per unit c$.$$$7\mathrm{.}32$ per unit d$.$$$182\mathrm{.}28$ per unit