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. $245,600 9,500 7 7 Finishing Dept. 82,500 11,500 3 4 Totals $328,100 21,000 10 11 Using a single plantwide rate, the factory overhead allocated per unit of Product A in the Painting Department. Calculate the overhead rate per unit for Product A in the painting department of Adirondack Marketing Inc.