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 DLH per Product Total Direct Labor Hours Overhead B Painting Dept. $252,900 7 10 Finishing Dept. 11,800 10,500 76,000 5 6 Totals $328,900 22,300 12 16 Using a single plantwide rate, the factory overhead allocated per unit of Product A in the Painting Department is Oo. $103.25 per unit Ob. $150.03 per unit Oc. $600.10 per unit Od. $14.75 per unit