Single plantwide factory overhead rate

Bach Instruments Inc. makes three musical instruments: flutes, clarinets, and oboes. The budgeted factory overhead cost is $$146,000\mathrm{.}0$ verhead 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:

$\backslash$table$[[,\backslash$table$[[$Budgeted Production$],[$Volume$]],\backslash$table$[[$Direct Labor Hours Per$],[$Unit$]]],[$Flutes$,2,100$ units,$0\mathrm{.}5],[$Clarinets$,800,1\mathrm{.}6],[$Oboes$,1,200,1\mathrm{.}1]]$

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

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.

Total

Per Unit

Factory Overhead Cost

Flutes

Clarinets

Oboes

Total