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 Direct DLH per Product Overhead Labor Hours A B Painting Dept. $247,100 10,900 3 8 Finishing Dept. 86,500 10,700 2 8 Totals $333,600 21,600 5 16 The single plantwide factory overhead rate for Adirondack Marketing Inc. is Oa. $22.67 per dlh Ob. $15.44 per dlh Oc. $4.20 per dlh Od. $8.08 per dlh