Blackwelder Factory produces two similar products-small lamps and desk lamps. The total plant overhead budget is $599,000 with 493,000 estimated direct labor hours. It is further estimated that small lamp production will require 288,000 direct labor hours and desk lamp production will need 205,000 direct labor hours. Using the single plantwide factory overhead rate with an allocation base of direct labor hours, how much factory overhead will Blackwelder Factory allocate to small lamp production if actual direct hours for the period is 238,000? The Botosan Factory has determined that its budgeted factory overhead budget for the year is $823,608 and budgeted direct labor hours are 381,300. If the actual direct labor hours for the period are 347,000, how much overhead would be allocated to the period