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. 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 $99.20 per unit $49.60 per unit $28.80 per unit $64.00 per unit