Single plantwide factory overhead rate 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$,2,500$ units,$0\mathrm{.}5],[$Clarinets$,400,1\mathrm{.}6],[$Oboes$,1,400,1\mathrm{.}2]]$

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.

$\backslash$table$[[5,\backslash$table$[[$Total$],[$Factory Overhead Cost$]],\backslash$table$[[$Per Unit$],[$Factory Overhead Cost$]]],[$Flutes$,,$$