The total factory overhead for Big Light Company is budgeted for the year at $1,154,750. Big Light manufactures two different products: night lights and desk lamps. Night lights are budgeted for 9,500 units. Each night light requires 3 hours of direct labor. Desk lamps are budgeted for 23,000 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. Might lights per unit Desk lamps per unit Dawson Company manufactures small table lamps and desk lamps. The following shows the activities per product and the total overhead information: Units Setups Inspections Assembly (dlh) Small table lamps 3,400 3,900 9,300 40,000 Desk lamps 9,200 7,800 15,500 40,000 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 11,700 $95,940 Inspections 24,800 148,800 Assembly (dlh) 70,000 210,000 The total factory overhead (rounded to the nearest cent) to be allocated to each unit of small table lamps is O a. $79.44 O b. $42.78 - O $110.00 O d. s61.11 Ramapo Company produces two products, Blinks and Dinks. They are manufactured in two departments, Fabrication and Assembly. Data for the products and departments are as follows: Number of Direct Labor Hours Machine Hours Product Units Per Unit Per Unit Blinks 1,142 5 7 Dinks 1,843 Z2 8 All of the machine hours take place in the Fabrication department, which has an estimated overhead of 89,100. All of the labor hours take place in the Assembly department, which has an estimated total overhead of $95,100. Ramapo Company uses a single plantwide overhead rate (rounded to the nearest cent) to apply all factory overhead costs based on direct labor hours. The factory overhead allocated per unit of Blinks is @ a $93.00 O b, $39.21 O $9.70 O d. $475.55