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. $264,800 11,700 dih 16 dih 4 dih Finishing Dept. 79,800 6,400 2 19 Totals $344,600 18,100 dih 18 dlh 23 dih 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. $76.15 per unit b. 549.88 per unit c. $90.52 per unit d. $22.63 per unit 11