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.

$\backslash$table$[[,,\backslash$table$[[$Total$],[$Direct$]],\backslash$table$[[$DLH per$],[$Product A$]],\backslash$table$[[$DLH per$],[$Product B$]]],[$Painting Dept.,$$259,400,9,300,8,5],[$Finishing Dept.,$74,300,11,900,6,3],[$Totals$,$$$333,700,21,200,14,8]]$

The single plantwide factory overhead rate for Adirondack Marketing Inc. is

$$ a$.$ $$15\mathrm{.}74$ per dlh

$$ b$.$ $$27\mathrm{.}89$ per dlh

$$ c$.$ $$1\mathrm{.}57$ per dlh

$$ d$.$ $$6\mathrm{.}24$ per dlh