The total factory overhead for Big Light Company is budgeted for the year at $$448,060.$ Big Light manufactures two different products: night lights and desk lamps. Night lights are budgeted for $10,900$ units. Each night light requires $3$ hours of direct labor. Desk lamps are budgeted for $9,700$ 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. 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