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 B Labor Hours Painting Dept. $245,400 9,500 8 Finishing Dept. 82,400 11,500 6 Totals $327,800 21,000 7 5 12 14 Using a single plantwide rate, the factory overhead allocated per unit of Product A in the Painting Department is Ca. $15.61 per unit b. $180.82 per unit c. $109.27 per unit d. $671.62 per unit Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity base data by product are provided below. Activity Cost Activity Base Procurement $370,000 Number of purchase orders Scheduling 250,000 Number of production orders Materials handling 500,000 Number of moves Product development 730,000 Number of engineering changes Production 1,500,000 Machine hours Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Machine Changes Hours 10 2,000 10 8,000 Number of Units 2,000 4,000 2,500 25 10,000 Disk drives 4,000 300 1,400 Tape drives 4,000 150 BDO Wire drives 12,000 800 4,000 The activity rate for the product development cost pool is a. $16,222 per engineering change b. $30,417 per engineering change c. $8,588 per engineering change Cd. $73,000 per engineering change