Adirondak 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. $$255,10011,30036$

Finishing Dept. $83,50010,60053$

Totals $$338,60021,90089$

Calculate the overhead rate per unit for Product A in the Painting Department of Adirondack Marketing Inc.