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.

	Overhead		Total Direct Labor Hours		DLH per Product
					A	B
Painting Dept.	$253,700		11,600		3	12
Finishing Dept.	67,100		10,200		2	6
Totals	$320,800		21,800		5	18

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

a.$21.87 per dlh

b.$4.60 per dlh

c.$6.58 per dlh

d.$14.72 per dlh