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 DLH per Product Direct Overhead Labor Hours A B Painting Dept. $247,900 10,900 4 8 Finishing Dept. 90,000 10,200 3 4 Totals $337,900 21,100 7 12 The single plantwide factory overhead rate for Adirondack Marketing Inc. is Oa. $22.74 per dih Ob. $16.01 per dlh Oc. $8.82 per dlh Od. $2.71 per dlh