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. Product Direct Labor Hours (dih) Overhead A B Painting Dept. $448,591 14,300 dih 15 dih 2 dih Finishing Dept. 40,229 4,900 2 18 Totals $488,820 19,200 din 17 dih 20 din 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. 88.21 per unit Ob. 531.37 per unit Oc. 5486.97 per unit Od $210.52 per unit