1. Single Plantwide Factory Overhead Rate

   Bach Instruments Inc. makes three musical instruments: flutes, clarinets, and oboes. The budgeted factory overhead cost is $2,948,125. 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 Volume		Direct Labor Hours Per Unit
   Flutes	2,000	units	2.0
   Clarinets	1,500		3.0
   Oboes	1,750		1.5

   a. Determine the single plantwide overhead rate. $ 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, rounded to the nearest dollar.

   	Total Factory Overhead Cost	Per Unit Factory Overhead Cost
   Flutes	$	$
   Clarinets
   Oboes
   Total	$