Elue fidge Marketing Inic manufactures two products, A and 8 . Presently, the company uses a songle glantwide factory cwerbead rate for allocoting overtiend to products, However. managenent is considening moving to a multople department rate system for allocating overhesd the following table presents intormabon about estimated overtiesd and dred labor hours: Hethed in a. 5767.55 per whir b. 5507 ro par wait c 5.31 .70 gitr unit a. s3a5 per util