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.	$250,800		10,200		5	10
Finishing Dept.	72,500		10,500		2	8
Totals	$323,300		20,700		7	18

Calculate the plantwide factory overhead rate for Adirondack Marketing Inc.

a.$24.59 per dlh

b.$3.57 per dlh

c.$15.62 per dlh

d.$6.90 per dlh