The total factory overhead for Big Light Company is budgeted for the year at $592,200. Big Light manufactures two different products: night lights and desk lamps. Night lights are budgeted for 10,800 units. Each night light requires 2 hours of direct labor. Desk lamps are budgeted for 11,600 units. Each desk lamp requires 3 hours of direct labor.

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

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

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 :

desk lamps: