The total factory overhead for Aqua-Sport Marine Company is budgeted for the year at $900,000. Aqua-Sport manufactures two types of boats: a speedboat and bass boat. The speedboat and bass boat each require 10 direct labor hours for manufacture. Each product is budgeted for 250 units of production for the year. Determine

(a) The total number of budgeted direct labor hours for the year,

(b) The single plant wide factory overhead rate, and

(c) The factory overhead allocated per unit for each product using the single plant wide factory overhead rate.