The total factory overhead for Big Light Company is budgeted for the year at $1,216,350. Big Light manufactures two different products: night lights and desk lamps. Night lights are budgeted for 14,100 units. Each night light requires 3 hours of direct labor. Desk lamps are budgeted for 17,100 units. Each desk lamp requires 2 hours of direct labor.

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

______direct labor hours

b. Determine the single plantwide factory overhead rate using direct labor hours as the allocation base. Round your answer to two decimal places.

$_______ per direct labor hour

c. Determine the factory overhead allocated per unit for each product using the single plantwide factory overhead rate determined in (b). Round your answers to two decimal places.

Night lights $_____ per unit Desk lamps $_____ per unit