the total factory overhead for Big Light Company is budgeted for the year at 984200. Big light manufactures two different products: night lights and desk lamps. Night lights are budgeted for 11500 units. Each night light requires 2 hours of direct labor. Desk lamps are budgeted for 14500 units. Each desk lamp requires 3 hours of direct labor determine the total number of budgeted direct labor hours for the year