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 Overhead Direct Labor Hours (dih) Painting Dept. $376,370 12,200 dih 5 ch Finishing Dept. 61,215 5,300 2 17 Totals $437,585 17.500 dih 16. 23 dth The overhead from both production departments allocated to each unit of Product A Blue Ridge Marketing Inc, uses the multiple production department factory overhead rate method is Oa. 530.85 per unit b. 5455.00 per unit c. $11.55 per d. 36145 per unit Blackwelder Factory produces two similar products: small table lamps and desk lamps. The total factory overhead budget is $617,000 with 507,000 estimated direct labor hours. It is further estimated that small table lamp production will require 261,000 direct labor hours, and desk lamp production will need 125,000 direct labor hours. Using a single plantwide factory overhead rate with an allocation base of direct labor hours, the factory overhead that Blackwelder Factory will alocate to small table lamp production it actual direct labor hours for the period for small table lamp production is 185,000 would be Oa 225.900 Ob 5464.004 Oc. 170470 Od. 5654622 Challenger Factory produces two similar products: reguiar widgets and deluxe widgets. The total factory overhead budget is $554,600 with 358,500 estimated direct labor hours. Deluxe widget production requires 2 direct labor hours for each unit, and regular widget production requires 6 direct labor hours for each unit. Using a single plantwide factory overhead rate with an allocation base of direct labor hours, the factory overhead that Challenger Factory will allocate to deluxe widget production if budgeted production for the period for deluxe widgets is 48,400 units and actual production of deluxe widgets for the period is 58,000 units would be On 5561.562 Ob. $500.999 Oc. $179.000 Od. 1113511