1. Mozart Music Inc. makes three musical instruments: trumpets, tubas, and trombones. The budgeted factory overhead cost is $3,469,400. 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:

Instrument	Budgeted Production Volume	Direct Labor Hours per Unit
Bass Guitars	2,500 units	1.5
Trumpets	4,000	1.1
Tubas	1,200	.9

1. Determine the single plantwide factory overhead rate.
2. 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.