please help me with the first two questions

Which of the following does not rely on managerial decisions involving accurate product costing? a. Products b. emphasis of product line product price dproduct me 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, Total DLH per Product Direct B Overhead Labor Hours Painting Dept $245,000 11,100 6 6 60,900 Finishing Dept. 10,000 5 Totals $305,900 21,100 10 4 11 Using a single plantwide rate, the factory overhead allocated per unit of Product A in the Painting Department is a. $463.51 per unit b. $112.45 per unit C. 587.00 per unit d. $14.50 per unit