The total fastory overtiead for Big Ught Company is budgeted for the year at \$1,391,050. Big uight manutactures two differtent aroducts: night lights and desk lamps: Neght lights are budgeted for 12,300 units. Each night light requires 3 hours of direct labor. 0esk lamps are budgated for 13,900 units. Lach deak lamp requires 2 nours of sirect laber. a. Determine the total number of budgeted direct tabor hours for the yead olrect labor houn b. Oetermine the single plantaide factory everthead rate using diect labor heurs as the allocation base. Round your answer to two decimal places. per direct laber hour c. Determine the factory oveinead atocated per unit for each product using the single plantnile factory overhead rate detemmaed in (o). Round your answers to two decimal places Night wohts 5 per unit Derk iamps 1 per unt