The total factory overhead for Diva-nation Inc. is budgeted for the year at $98,940. Diva-nation manufactures two types of men's pants: jeans and khakis. The jeans and khakis each require 0.05 direct labor hour (dlh) for manufacture. Each product is budgeted for 19,400 units of production for the year. When required, round all per-unit answers to the nearest cent.