The total factory overhead for Big Light Company is budgeted for the year at $1,534,400. Big Light manufactures two different products: night lights and desk lamps. Night lights are budgeted for 18,800 units. Each night light requires 2 hours of direct labor. Desk lamps are budgeted for 24,800 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 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.

Night Lights	$ per unit
Desk Lamps	$ per unit