The total factory overhead for a big light companyes budget for the year at $1,641,010$ Big light manufactures two different products night lights and desk lamps night lights are budgeted for $10,000$ units. each night light requuires $2$ hours of direct labor this lamps are budgeted for $21,100$ units each desk lamp requires $3$ hours of direct labor

a$.$ determine the total number of budgeted direct labor hours for the year

b$.$ Determine the single plant$-$wide factory overhead rate using direct labor hours as the allocation base. around your answer to two decimal places

c$.$ Determine the factory overhead allocation per unit for each product using the single plant wide facctory overhead rate determined in part B$.$ round your answer to two decimal places

night lights

desk lamp