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Blackwelder Factory produces two similar products, small table lamps and desk tamps. The total factory overhead budget is $694,000 with 506,000 estimated direct labor hours.

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Blackwelder Factory produces two similar products, small table lamps and desk tamps. The total factory overhead budget is $694,000 with 506,000 estimated direct labor hours. It is further estimated that small table lamp production will require 271,000 direct labor hours, and desk lamp production will need 125,000 direct labor hours. Using a single plantwide factory overhead rate with an allocation base of direct labor hours, the factory overhead that Blackwelder Factory will allocate to small table tamo production it actual direct labor hours for the period for small table lamp production is 206,000 would be Oa 5912901 Ob. 5608,557 Oc. $202220 Od: 5800,315

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