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. $$253,3009,900410$

Finishing Dept. $84,60010,20056$

Totals $$337,90020,100916$

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