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.	$259,000		10,000		4	9
Finishing Dept.	63,300		11,300		5	9
Totals	$322,300		21,300		9	18

Calculate the plantwide factory overhead rate for Adirondack Marketing Inc.

a.$15.13 per dlh

b.$25.90 per dlh

c.$5.60 per dlh

d.$3.00 per dlh