Blue Ridge Marketing Inc. manufactures two products, 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 (dl) Overhead B Painting Dept. $578,014 14,600 dih 12 dih 6 din Finishing Dept. 60,648 7,600 5 20 Totals $638,662 22,200 din 17 dih 26 dih 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. $39.59 per unit Ob. $397.14 per unit Oc. $514.98 per unit Od. $7.98 per unit