The overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is

A) $425.60 per unit
B) $115.20 per unit
C) $214.40 per unit
D) $320.00 per unit

Multiple Department Rate System

An accounting system used to allocate indirect costs to individual departments based on varying rates, reflecting the different resource usage in each department.

Production Departments

Specific areas or divisions within a manufacturing facility where production activities related to goods are carried out.

Factory Overhead Rate

A calculation used to allocate all indirect manufacturing costs to produced goods.