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. DLH per Product Total Direct Labor Hours Overhead A B $246,700 11,800 2 12 Painting Dept. Finishing Dept. 80,400 11,000 2 8 Totals $327,100 22,800 20 The single plantwide factory overhead rate for Adirondack Marketing Inc. is Oo. 56.00 per din Ob. $20.91 per die Oc. 57.31 per dll Od: 51435 perdib