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.	$247,200		11,100		8	8
Finishing Dept.	69,300		10,700		5	3
Totals	$316,500		21,800		13	11

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