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.	$256,400		11,500		2	10
Finishing Dept.	70,800		11,400		2	5
Totals	$327,200		22,900		4	15

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