TAL Engines the products-is, valves, and cams-for the heavy equipment industry. Et Engines has a very simple production process and product line and uses a single plantwide factory overhead cate to act head to the three products. The factory overhead rate is based un direct labor hours. Information about the three pradats for 2012 is a Budgeted Vele Price Per Direct Materials ITAL Can ETA 13,000 1000 142 " Per Unit X The dated act labor rate is $24 per direct taber heurging and ending intres found alert answers to the sea be the faces verts and coperturach produt Direct Labor Factory Overhead Castr Director Cost Car tar, thu, amed to be per The budgeted factory overhead for E Enges is 97,200