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. $250,000 10,000 16 4 Finishing Dept. 72,000 12,000 4 16 Totals $322,000 22,000 20 20 Calculate the plantwide factory overhead rate: A. $25.00 per dlh B. $32.20 per dlh C. $14.64 per dlh D. $ 8.05 per dlh