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.	$257,300		9,600		9	7
Finishing Dept.	76,100		11,100		4	7
Totals	$333,400		20,700		13	14

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

a.$144.99 per unit

b.$16.11 per unit

c.$241.22 per unit

d.$723.66 per unit