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.

	Overhead		Total Direct Labor Hours		DLH per Product
					A	B
Painting Dept.	$260,000		9,600		6	9
Finishing Dept.	82,900		12,000		2	4
Totals	$342,900		21,600		8	13

The single plantwide factory overhead rate for Adirondack Marketing Inc. is

a.$27.08 per dlh

b.$15.88 per dlh

c.$6.91 per dlh

d.$2.63 per dlh