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 overfiead and direct labor hours. Direct Overhead Labor Hours (dih) Painting Dept. Finishing Dept. $265,300 8,300 dih 12 dlh Product A Product B 7 dlh 75,500 8,600 7 19) Totals $340,800 16,900 dih 19 dih 26 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 O $223.72 per unit Ob. 561.45 per unit Oc. $31.96 per unit Od. 5141.16 per unit