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. Total Direct DLH per Product Painting Dept Overhead $251,500 Labor Hours B 11,900 8 11 Finishing Dept. 82,000 12,000 . 7 Totals $333,500 23,900 11 18 Calculate the overhead rate per unit for Product A in the Painting Department of Adirondack Marketing Inc.