si e Rage Marketing nc 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 Labor Hours (dih) AB $233,000 71,700 $304,700 9,400 dih 7,500 16,900 dih 12 dilh 4 dlh 7 18 19 dih 22 dih Painting Dept. Finishing Dept. Totals for each unit of Product 8 if Blue Ridge Marketing Inc. uses a multiple department rate systenm. a. $72.12 per unit Ob. $99.16 per unit Oc. $38.24 per unit d. $24.79 per unit