The factory overhead allocated per unit of Product A in the Painting Department is $ .
Given, 
                              Overhead       Total direct       DLH per product
                                                     Labour Hours           A          B
Painting dept.       $241000        10500                       8          11
Finishing dept.      $69700         10500                       5           6
Totals                     $311400        21000                       13         17
Single overhead rate per hour = total overheads/ total labor hours
Now, substituting the values in the formula
Single overhead rate per hour = 311400/21000 
                                                    = $14.83 per labor hour
Now, direct labor hours for product A for the Painting department  = 16 hours
Overhead rate per unit of product A in the painting department = 16 hours × $14.83 per hour
Overhead rate = $237.28 per unit
Thus, Adirondak Marketing Inc. would allocate $237.28 to the painting department for 1 unit of Product A.
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