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		11,300		3	6
Finishing Dept.	83,500		10,600		5	3
Totals	$338,600		21,900		8	9

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

a. $46.38 per unit

b. $383.78 per unit

c. $67.73 per unit

d. $15.46 per unit