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. From the following information, calculate the plantwide factory overhead rate. Round to the nearest cent.

	Overhead		Total Direct Labor Hours		DLH per Product
					A	B
Painting Dept.	$241,162		9,258		3	9
Finishing Dept.	82,880		10,092		6	7
Totals	$324,042		19,350		9	16

Select the correct answer.

a. $2.78 per dlh

b.

$16.75 per dlh

c.

$26.05 per dlh

d	$8.21 per dlh