To calculate the factory overhead allocated per unit of Product A in the Painting Department using a single plantwide rate, follow these steps:

Step 1: Compute the Plantwide Overhead Rate

The plantwide overhead rate is based on total overhead cost divided by total direct labor hours:

$\text{Plantwide Overhead Rate} = \frac{\text{Total Overhead Cost}}{\text{Total Direct Labor Hours}}$

Given:

• Total Overhead Cost = $325,000
• Total Direct Labor Hours = 22,000 DLH

$\text{Plantwide Overhead Rate} = \frac{325,000}{22,000} = 14.77 \text{ per DLH}$

Step 2: Allocate Overhead to Product A in Painting Department

• Direct Labor Hours per Unit for Product A in Painting Department = 16 DLH
• Overhead Allocated per Unit:

$\text{Overhead per Unit} = 16 \times 14.77 = 236.32$

Final Answer:

$\boxed{d. \ 236.32 \text{ per unit}}$

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Do you want further details or clarifications?

Here are five related questions to explore further:

1. How would the allocation change if a multiple department rate system was used?
2. What are the advantages and disadvantages of a plantwide overhead rate?
3. How would the overhead allocation change if total labor hours increased?
4. What impact does overhead allocation have on product pricing decisions?
5. How can activity-based costing (ABC) improve overhead allocation accuracy?

Tip:

A single plantwide rate simplifies calculations but may distort product costs if different departments have varying overhead consumption patterns.