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.	$240,600		11,200		7	6
Finishing Dept.	68,200		10,700		3	9
Totals	$308,800		21,900		10	15

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

a.$14.10 per unit

b.$98.70 per unit

c.$537.05 per unit

d.$150.38 per unit