The total factory overhead for Big Light Company is budgeted for the year at $1,761.700. Big Light manufactures two different products: night lights and desk lamps Night lights are budgeted for 22.700 units. Each right light requires 3 hours of direct labor Desk lamps are budgeted for 21.700 units. Each desk lamp requires 2 hours of direct labor Determine the total number of budgeted direct labor hours for the year direct labor hours b. Determine the angle plantwide factory overhead r per direct labor hour using direct labor hours as the allocation base. Round your answer to two decimal places. Determine the factory overhead allocated or unit for each product using the single plante factory overhead rate determined in (b). Round your answers to two decimal places Night lights f