Single plantwide factory overhead rate

Platzer Instruments Inc. makes three musical instruments: flutes, clarinets, and oboes. The budgeted factory overhead cost is $$1,874,400.$ 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:

$\backslash$table$[[,\backslash$table$[[$Budgeted$],[$Production$],[$Volume$]],\backslash$table$[[$Direct Labor$],[$Hours Per Unit$]]],[$Flutes$,7,500$ units,$2\mathrm{.}0],[$Clarinets$,1,500,3\mathrm{.}0],[$Oboes$,1,200,1\mathrm{.}5]]$

a$.$ Determine the single plantwide overhead rate. $$5$ 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.