Single plantwide factory overhead rateBach Instruments Inc. makes three musical instruments: flutes, clarinets, and oboes. The budgeted factory overhead cost is $152,800. Overhead is allocated to the three products on the basis of direct labor hours. The products have the following budgeted production volume and direct labor hours per unit:Budgeted Production Volume Direct Labor Hours Per UnitFlutes 2,900 units 0.5 Clarinets 700 1.5 Oboes 1,100 1.2 If required, round all per unit answers to the nearest cent.a. Determine the single plantwide overhead rate.$ per direct labor hourb. Use the overhead rate in (a) to determine the amount of total and per-unit overhead allocated to each of the three products.TotalFactory Overhead Cost Per UnitFactory Overhead CostFlutes $ $Clarinets Oboes Total $ Multiple Production Department Factory Overhead Rate MethodHandy Leather, Inc., produces three sizes of sports gloves: small, medium, and large. A glove pattern is first stenciled onto leather in the Pattern Department. The stenciled patterns are then sent to the Cut and Sew Department, where the glove is cut and sewed together. Handy Leather uses the multiple production department factory overhead rate method of allocating factory overhead costs. Its factory overhead costs were budgeted as follows:Pattern Department overhead $148,800 Cut and Sew Department overhead 246,000 Total $394,800 The direct labor estimated for each production department was as follows:Pattern Department 2,400 direct labor hoursCut and Sew Department 3,000 Total 5,400 direct labor hoursDirect labor hours are used to allocate the production department overhead to the products. The direct labor hours per unit for each product for each production department were obtained from the engineering records as follows:Production Departments Small Glove Medium Glove Large GlovePattern Department 0.05 0.06 0.07 Cut and Sew Department 0.07 0.09 0.11 Direct labor hours per unit 0.12 0.15 0.18 If required, round all per unit answers to the nearest cent.a. Determine the two production department factory overhead rates.Pattern Department $per dlhCut and Sew Department $per dlhb. Use the two production department factory overhead rates to determine the factory overhead per unit for each product.Small glove $ per unitMedium glove $ per unitLarge glove $ per unit