The total factory overhead for Big Light Company is budgeted for the year at $$807,500.$ Big Light manufactures two different products: night lights and desk lamps. Night lights

are budgeted for $60,000$ units. Each night light requires $\frac{1}{2}$ hour of direct labor. Desk lamps are budgeted for $80,000$ 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.

s

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