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 Labor Hours Overhead A B Painting Dept. $241,700 10,400 8 6 Finishing Dept. 63,800 12,000 3 6 Totals $305,500 22,400 11 12 Using a single plantwide rate, the factory overhead allocated per unit of Product A in the Painting Department is Oa. $13.64 per unit Ob. $185.92 per unit Oc. $534.53 per unit Od. $109.12 per unit