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. $255,100 12,000 9 9 Finishing Dept. 75,800 10,300 4 4 Totals $330,900 22,300 13 13 The single plantwide factory overhead rate for Adirondack Marketing Inc. is Oa. $14.84 per dlh Ob. $2.00 per dlh Oc. $21.26 per dlh C. d. $7.36 per dlh