eBook . Single Plantwide factory Overhead Rate Mozart Music Inc, makes three musical instruments: trumpets, tubas, and trombones. The budgeted factory overhead cost is $156,240. Factory overhead is allocated to the three products on the basis of direct labor hours. The products have the following budgeted production volume and direct labor hours per unit: Budgeted Production Direct Labor Hours Per Volume Unit Trumpets 2,000 units 0.6 Tubas 800 1.4 Trombones 1.400 1.0 If required, round all per unit answers to the nearest cent.