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. Calculate the overhead rate per unit for Product A in the Painting Department of Adirondack Marketing Inc. a. $116.16 per unit b. $14.52 per unit c. $534.49 per unit d. $178.16 per unit