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. $259,900 9,200 dlh 2 dlh 11 dlh Finishing Dept. 62,000 10,900 2 9 Totals $321,900 20,100 dlh 4 dlh 20 dlh Using a single plantwide rate, the factory overhead allocated per unit of Product B is a.$320.20 b.$64.04 c.$56.50 d.$16.01