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. $254,500 10,700 3 9 Finishing Dept. 83,600 10,500 6 5 Totals $338,100 21,200 9 14 Calculate the overhead rate per unit for Product A in the Painting Department of Adirondack Marketing Inc