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.	$255,100		9,300		3	8
Finishing Dept.	72,200		10,700		4	9
Totals	$327,300		20,000		7	17

Calculate the plantwide factory overhead rate for Adirondack Marketing Inc.

a.$3.43 per dlh

b.$16.37 per dlh

c.$6.75 per dlh

d.$27.43 per dlh