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.Line Item DescriptionOverheadDirectLabor Hours $($dlh$)$Product AProduct BPainting Dept.$$465,52811,900$ dlh$15$ dlh$5$ dlhFinishing Dept$\mathrm{.}73,4945,400516$ Totals$$539,02217,300$ dlh$20$ dlh$21$ dlhThe overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method isa. $$654\mathrm{.}85$ per unitb. $$13\mathrm{.}61$ per unitc. $$39\mathrm{.}12$ per unitd. $$413\mathrm{.}36$ per unit