Mozart Music Inc. makes three musical instruments: trumpets, tubas, and trombones. The budgeted factory overhead cost is $99,600. 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 VolumeDirect Labor Hours Per UnitTrumpets1,800units0.4Tubas4001.4Trombones1,1001.1

If required, round all per unit answers to the nearest cent.

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.

Total

Factory Overhead CostPer Unit

Factory Overhead CostTrumpets$$TubasTrombonesTotal$