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. Finishing Dept. $240,800 10,600 3 6 89,900 11,700 6 6 Totals $330,700 22,300 9 12 Using a single plantwide rate, the factory overhead allocated per unit of Product A in the Painting Department is Oa. $477.06 per unit Ob. $68.15 per unit Oc. $14.83 per unit Od. $44.49 per unit