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. Total Direct DLH per Product eadLabor Hours 10 $247,300 86,800 $334,100 11,800 11,700 23,500 Painting Dept. Finishing Dept. 15 Totals Calculate the overhead rate per unit for Product A in the Painting Department of Adirondack Marketing Inc. Oa. $104.79 per unit Ob. $14.22 per unit Oc. $502.98 per unit Od. $71.10 per unit