he Sawtooth Leather Company manufactures leather handbags andmoccasins. For simplicity, the company has decided to use a singleplantwide factory overhead rate method to allocate factoryoverhead. Handbags = 60,000 units, 2 hours of direct laborMoccasins = 40,000 units, 3 hours of direct labor Total budgetedfactory overhead cost = $360,000 Calculate the amount of factoryoverhead to be allocated to each unit using direct labor hours.Round your answers to two decimal places, if necessary. Handbags: $per unit Moccasins: $ per unit