1. HELPPP ASAP Adirondack 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.

2. 	Overhead		Total Direct Labor Hours		DLH per Product
   					A	B
   Painting Dept.	$253,600		11,600		5	5
   Finishing Dept.	86,600		12,000		4	8
   Totals	$340,200		23,600		9	13

   Using a single plantwide rate, the factory overhead allocated per unit of Product A in the Painting Department is

   a.$72.10 per unit

   b.$480.97 per unit

   c.$109.31 per unit

   d.$14.42 per unit