The total factory overhead for Big Light Company is budgeted for the year at $$839,160.$ Big Light manufactures two different products: night lights and desk lamps. Night lights are budgeted for $13,600$ units. Each night light requires $2$ hours of direct labor. Desk lamps are budgeted for $8,200$ units. Each desk lamp requires $3$ hours of direct labor. a Determine the total number of budgeted direct labor hours for the year. fill in the blank $1$ 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. $fill in the blank $2$ 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 $fill in the blank $3$ per unit Desk Lamps $fill in the blank $4$ per unit