The total factory overhead for Big Light Company is budgeted for the year at $1,489,660. Bug Light manufactures two different products: night lights and des lamps. Night lights are budgeted for 21,200 units. Each night light requires 2 hours of direct labor. Desk lamps are budgeted for 9,400 units. Each desk lamp requires 3 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 divect labor heur C. Determine the factory overhead allocated per unit for each poduct using the single plantwide factory overhead rate determined in (b). Round your answers to two decimal places. Night loghts 5 per unit Desk lamps per unit