1. 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.	$248,800		10,600		5	6
   Finishing Dept.	63,500		10,400		3	5
   Totals	$312,300		21,000		8	11

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

   a.$23.47 per dlh

   b.$2.38 per dlh

   c.$6.11 per dlh

   d.$14.87 per dlh