I think FDR is on the dime (Franklin Delano Roosevelt), but I have no clue why Abe is facing the other way. Maybe that's just the way he was facing when they painted him or whatever they did before they made the die for the coin.
Edit: I have yet to find a definite answer for this. Some people think it may have been because the picture of him the coin was made from had him looking a certain way, but others say that the pictures of other presidents from which coins have been made had them looking all kinds of different ways and it was simply the artist's decision when making the bas relief.