Male Willboil $947 4 Factory Overhead Budget Overhead Allocation rate based on ! 1 . Number of Units Total Factory Overhead !' Number of Units ( Round to two places , # # # # # ) $3. 48 | [9.017 5 Cost of making one unit next year Cost of one Lamp Kit 16. 50 Labor Cost Fer Lamp $ 2. 12 (9. 02} Factory overhead per unit Total cost of one unit 27. 43| [9. 037 ( Found to two places , $# # # # ) 6 Selling and Admin . Budget Fixed Selling 27000 Variable Selling ( Found to two places , $# # # # ) $ 135, 450.00 Fixed Administrative* 6 2000 Variable Administrative ( Round to two places ,*$# # # #) 35, 440.00\\ [9. 0.5} Total Selling and Administrative ( Round to two places , I# # # #` 313, 690.00| [9. 067