Adirondack 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.

Line Item Description

Overhead Total

Direct

Labor Hours DLH per

Product A DLH per

Product B

Painting Dept. $$250,00010,000164$

Finishing Dept. $75,00012,000416$

Totals $$325,00022,0002020$

Using a single plantwide rate $($rounded to the nearest cent$),$ the factory overhead allocated per unit of Product A in the Painting Department is

a$.$ $$236\mathrm{.}32$ per unit

b$.$ $$147\mathrm{.}70$ per unit

c$.$ $$161\mathrm{.}00$ per unit

d$.$ $$325\mathrm{.}00$ per unit