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.,$$259,200,11,500,7,9],[$Finishing Dept.,$63,900,10,700,5,5],[$Totals$,$$$323,100,22,200,12,14]]$

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

a$.$ $$5\mathrm{.}97$ per dilh

b$.$ $$14\mathrm{.}55$ per dlh

c$.$ $$22\mathrm{.}54$ per dlh

d$.$ $$2\mathrm{.}17$ per dlh