Single plantwide factory overhead rate

Platzer Instruments Inc. makes three musical instruments: flutes, clarinets, and oboes. The budgeted factory overhead cost is $$101,640.$ 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$,3,200$ units,$0\mathrm{.}4],[$Clarinets$,900,1\mathrm{.}5],[$Oboes$,1,000,1\mathrm{.}0]]$

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$[[,$Total,Per Unit$],[,$Factory Overhead Cost,Factory Overhead Cost$],[$Flutes$,$vdots,$