Single plantwide factory overed Bach Instruments Inc. makes three musical instruments: flutes, clarinets, and oboes. The budgeted factory overhead cost is $140,400. 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 Per Volume Unit Flutes 3,000 units 0.6 Clarinets 500 1.6 Oboes 1,300 1.0 If required, round all per unit answers to the nearest cent. a. Determine the single plantwide overhead rate. $ 140,400 X 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, Total Per Unit Factory Overhead Cost Factory Overhead Cost Flutes 43,200 X 0.6 X Clarinets 500 X 1.6 X Oboes 1,300 X 1.0 X Total 93,600 X Multiple Production Department Factory Overhead Rate Method Handy Leather, Inc. produces three sizes of sports gloves: small, medium, and large. A glove pattern is first stenciled onto leather in the Pattern Department. The stenciled patterns are then sent to the Cut and Sew Department, where the glove is cut and sewed together, Handy Leather uses the multiple production department factory overhead rate method of allocating factory overhead costs. Its factory overhead costs were budgeted as follows: Pattern Department overhead $125,400 Cut and Sew Department overhead 211,200 Total $336,600 The direct labor estimated for each production department was as follows: Pattern Department 1,900 direct labor hours Cut and Sew Department 2,400 Total 4,300 direct labor hours Direct labor hours are used to allocate the production department overhead to the products. The direct labor hours per unit for each product for each production department were obtained from the engineering records as follows: Production Departments Small Glove Medium Glove Large Glove Pattern Department 0.04 0.05 0.06 Cut and Sew Department 0.08 0.10 0.12 Direct labor hours per unit 0.12 0.15 0.18 It required, round all per unit answers to the nearest cent. a. Determine the two production department factory overhead rates. per dih per dih Pattern Department Cut and Sew Department $ b. Use the two production department factory overhead rates to determine the factory overhead per unit for each product. Small glove Medium glove per unit Large glove per unit per unit $