Blackwelder Factory produces two similar products: small table iamps and desk lamps. The total factory overhed budget is $541,000 with 499,000 estimated diect labor. hours. It is further estimated that smal table lamp production will require 258,000 direct labar hours, and desk lamp, production will need 125,000 dircct labor hours. production if actual direct labor hours for the period for desk lamps is 213 , 00o would bers hours, the factory overhead that Blackwelder Factory will allocade to desk lams a. $230040 b. $478,145 c. $655296 d. $310,960