Volume Flutes 0.6 Clarinets Single plantwide factory overhead rate Bach Instruments Inc. makes three musical instruments: flutes, clarinets, and oboes. The budgeted factory overhead cost is $95,760. 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 Direct Labor Hours Per Unit 2,400 units 700 1.6 Oboes 1,300 If required, round all per unit answers to the nearest cent.