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.	$244,500		9,300		3	5
Finishing Dept.	84,300		11,200		6	7
Totals	$328,800		20,500		9	12

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

a.$2.33 per dlh

b.$16.04 per dlh

c.$26.29 per dlh

d.$7.53 per dlh