Which of the following is a product cost? salary of the company receptionist salary of a sales manager Oadvertising for a particular product O drill bits for a drill press used in the plant assembly area 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 Labor Products Overhead Hours (dlh) A $248,000 10,000 dlh 4 dlh Painting Department 16 dlh Finishing Department 72,000 10,000 dlh 4 dlh 16 dlh $320,000 20,000 dlh Totals 20 dlh 20 dlh Using a single plantwide rate, determine the overhead rate per unit for Blue Ridge's Product B. $320.00 $496.00 $640.00 $144.00 Using the data from Question 19 above, determine the overhead in the Painting Department for each unit of Product B if Blue Ridge uses a multiple department rate system. $64.00 $99.20 O $49.60 O $28.80