The total factory overhead for Urban Styles, Inc., is budgeted for the year at $1,311,000. Urban Styles manufactures two types of men's pants: jeans and khakis. The jeans and khakis each require four direct labor hours for manufacture. Each product is budgeted for 11,500 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.

b. Determine the single plantwide factory overhead rate.

c. Determine the factory overhead allocated per unit for each product using the single plantwide factory overhead rate.