Platzer Instruments Inc. makes three musical instruments: flutes, clarinets, and oboes. The budgeted factory overhead cost is $$121,600.$ 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:

Instruments Budgeted

Production

Volume Direct Labor

Hours Per Unit

Flutes $2,800$ units $0\mathrm{.}5$

Clarinets $5001\mathrm{.}6$

Oboes $1,0001\mathrm{.}0$

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

a$.$ Determine the single plantwide overhead rate.

fill in the blank $1$ of $1$$

per direct labor hour

b$.$ Use the overhead rate in $($a$)$ to determine the amount of total and per$-$unit overhead allocated to each of the three products,

Instruments Total

Factory Overhead Cost Per Unit

Factory Overhead Cost

Flutes fill in the blank $1$ of $7$$

fill in the blank $2$ of $7$$

Clarinets fill in the blank $3$ of $7$

fill in the blank $4$ of $7$

Oboes fill in the blank $5$ of $7$

fill in the blank $6$ of $7$

Total fill in the blank $7$ of $7$$