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. Product Direct Labor Hours (dlh) Overhead $248,000 10,000 dlh16 dlh 4 dlh Painting Dept.