Matts Music Inc. makes three musical instruments: trumpets, tubas, and trombones. The budgeted factory overhead cost is $170,660. 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
	Volume (in units)	per Unit
Trumpets	2,280	0.70
Tubas	850	1.75
Trombones	1,280	1.40

A. Determine the single plantwide factory overhead rate.

per direct labor hour

B. Use the factory overhead rate in (A) to determine the amount of total and per-unit factory overhead allocated to each of the three products. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries.

1		Total Factory Overhead	Per Unit Factory Overhead
2
3
4
5