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Invoker=Stake AssignmentSessionLocator=&uinprogress=false 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 Product Overhead Labor Hours (dih) A B Painting Dept. $357,375 12,500 din 13 dih 4 dih Finishing Dept. 53,998 4,900 7 19 Totals $411,373 17,400 dih 20 dih 23 dih The overhead from both production departments allocated to each unit of Product Alf Blue Ridge Marketing Inc, uses the multiple production department factory overhead rate method is Oa. 5323.74 per unit Ob. $11.02 per unit Oc. 528.59 per unit Od. $448.81 per unit