The total factory overhead for Big Light Company is budgeted for the year at $1,029,300. Big Light manufactures two different products - night lights and desk anos Night lights is budgeted for 21,900 units. Each night light requires three hour of direct labor Desktops is budgeted for 21,000 units. Each dek lamp requires two hours of direct labor Determine the total number of budgeted direct labor hours for year. b Determine the single plantwide factory overhead rate using direct labor hours at the allocation broe. Round your answer to two decimal places, il necessary e Determine the factory overhead allocated per unit for each product using the single plantwide factory overhead rate calculated in (b). Round your answers to twe decimal places, if necessary per unit Night Lights Desk Lamps per unit