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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.

	Overhead		Total Direct Labor Hours		DLH per Product
					A	B
Painting Dept.	$249,200		9,100		2	7
Finishing Dept.	63,100		10,600		2	5
Totals	$312,300		19,700		4	12

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

a.$15.85 per unit

b.$438.15 per unit

c.$31.70 per unit

d.$54.77 per unit