Single Plant wide Factory Overhead Rate Armstrong Band Instruments Inc. makes three musical Instruments: trumpets, tubas, and trombones. The budgeted factory overhead cost is $145, 500. 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: Determine the single Plant wide factory overhead rate. 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