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 (dih) A B Painting Dept. $249,100 9,900 dlh 12 dlh 6 dlh Finishing Dept. 75,400 8,600 6 19 Totals $324,500 18,500 dih 18 dlh 25 dlh The factory overhead allocated per unit of Product B in the Painting Department if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is a. $25.16 per unit b. $150.96 per unit c. $52.60 per unit d. $105.24 per unit