Pinacle Corp. budgeted $700,000 of overhead cost for the current year. Actual overhead costs for the year were $650,000. Pinacle's plantwide allocation base, machine hours, was budgeted at 100,000 hours. Actual machine hours were 80,000. A total of 100,000 units was budgeted to be produced and 98,000 units were actually produced. Pinacle's plantwide factory overhead rate for the current year is: 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. DLH per Product A Painting Dept. Finishing Dept. Totals Overhead $250,000 75,000 $325.000 Total Direct Labor Hours 10,000 12,000 22.000 20 Calculate the plantwide factory overhead rate for Adirondack Marketing Inc. Calculate the overhead rate per unit for Product A in the painting department of Adirondack Marketing Inc