The total factory overhead for Big Light Company is budgeted for the year at $$513,330.$ Big Light manufactures two different products $-$ night lights and desk lamps. Night lights is budgeted for $16,800$ units. Each night light requires two hour of direct labor. Desk lamps is budgeted for $12,900$ units. Each desk lamp requires three hours of direct labor.

a Determine the total number of budgeted direct labor hours for year.

fill in the blank $1$

b Determine the single plantwide factory overhead rate using direct labor hours as the allocation base. Round your answer to two decimal places, if necessary.

$

fill in the blank $2$

c Determine the factory overhead allocated per unit for each product using the single plantwide factory overhead rate calculated in $($b$).$ Round your answers to two decimal places, if necessary.

Night Lights $

fill in the blank $3$

per unit

Desk Lamps $

fill in the blank $4$

per unit