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. Total DLH per Product Direct Overhead Labor Hours A B Painting Dept. $246,900 9,700 7 Finishing Dept. 83,400 10,300 3 3 Totals $330,300 20,000 5 8 10 Using a single plantwide rate, the factory overhead allocated per unit of Product A in the Painting Department is Oa. $16.52 per unit Ob. 5458.16 per unit Oc. $32.60 per unit Od 5127.27 per unit