CD 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 DLH per Product Direct Labor Hours A Painting Dept. $250,000 10,000 16 Finishing Dept. 75.000 12.000 Totals $325.000 22.000 Calculate the overhead rate per unit for Product A in the painting department of CD Inc. $236.32 per unit $325.00 per unit $147.70 per unit $161.00 per unit