Mozart Music Inc. makes three musical instruments: trumpets, tubas, and trombones. The budgeted factory overhead cost is $3,469,400. Factory 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................................Direct Labor Hours

Production..................................Volume per Unit

Trumpets................4,000 units........................1.2

Tubas.................................1,200.......................0.9

Trombones........................2,500.......................1.3

A. Determine the single plantwide factory overhead rate.

B. Use the factory overhead rate in (A) to determine the amount of total and per-unit factory overhead allocated to each of the three products.