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$],[$Labor Hours$]],\backslash$table$[[$DLH per$],[$Product A$]],\backslash$table$[[$DLH per$],[$Product B$]]],[$Painting Dept.,$$250,000,10,000,16,4],[$Finishing Dept.,$75,000,12,000,4,16],[$Totals$,$$$325,000,22,000,20,20]]$

The single plantwide factory overhead rate $($rounded to the nearest cent$)$ for Adirondack Marketing Inc. is

a$.$ $$14\mathrm{.}77$ per dlh

b$.$ $$6\mathrm{.}25$ per dlh

c$.$ $$25\mathrm{.}00$ per dih

d$.$ $$0\mathrm{.}07$ per dlh