The total factory overhead for Urban Styles, Inc. is budgeted for the year at $1,302,000, divided into two departments: Cutting, $1,176,000, and Sewing, $126,000. Urban Styles manufactures two types of men's pants: jeans and khakis. The jeans require three direct labor hours in Cutting and one direct labor hour in Sewing. The khakis require four direct labor hours in Cutting and one direct labor hour in Sewing. Each product is budgeted for 7,000 units of production for the year. When required, round all per unit answers to the nearest cent.

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

b. Determine the departmental factory overhead rates for both departments.

c. Determine the factory overhead allocated per unit for each product using the department factory overhead allocation rates.