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. Product Direct Labor Hours (dlh) Overhead A B Painting Dept. $482,802 13,400 dlh 13 dih 6 dlh Finishing Dept. 68,816 6,800 2 16 Totals $551,618 20,200 dlh 15 dih 22 dlh 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. $36.03 per unit Ob. $378.10 per unit Oc. $488.63 per unit Od. $10.12 per unit