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 (dih) Painting Dept. $365,211 Product A B 14 dlh 3 dih 6 16 20 dlh 19 dih Finishing Dept. 11,900 dih 5,700 17,600 dih 61,104 $426,315 Totals The overhead from both production departments allocated to each unit of Product A if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is Oa. $30.69 per unit Ob. $10.72 per unit Oc. $263.59 per unit Od. $493.98 per unit