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. $$248,00010,000$ dlh $16$ dlh $4$ dlh Finishing Dept. $72,00010,000416$ Totals $$320,00020,000$ dlh $20$ dlh $20$ 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$.$ $$49\mathrm{.}60$ per unit b$.$ $$99\mathrm{.}20$ per unit c$.$ $$28\mathrm{.}80$ per unit d$.$ $$64\mathrm{.}00$ per unit