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. Direct Product Overhead $398,160 118,160 $516,320 10,500 dih 14 dih 3 dih Finishing Dept. 8,000 7 15 18,500 dih 21 dih 18 dih Totals from both production departments allocated to each unit of Product A if Blue Ridge Marketing Inc. uses a multiple department rate system. a. $37.92 per unit b. $14.77 per unit C. $634.27 per unit d. $335.31 per unit