The total factory evertesd for Blg Lght Company is budgeted for the year at sa68, 500. Big Light manifactures two different products: night lights and deok lamps. Night lights are budgeted tor 19,100 units, Each rlght light requifes 3 hours of direct labor. Desk lamps are budgeted for 19,600 units. Eoch desk lamp requires 2 hours of direct labor. a. Detectmine the total number of budgeted di rect labor hours for the year ditect labor hours b. Datermine the tingia plantwide factory overheod rate uting direct labor hours as the allocation base. Round your answer to two decimal places. per direct labor hour c. Determine the foctery overhead allocsted per unit for each product using the single plantwide factory trverthead rate determined in (b), Hound your answers to two decimal places. Night lights 1 per unit Desk lomps 1 per unit