Blackwelder Factory produces two similar productst small table tamps and desk lamps. The total foctory overhead budget is $570,000 with 469,000 estimated direct labor hours. It is further estimated that smail table lamp production will require 276,000 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 averhead that Blackwelder Factory will allocate to desk lamp production if actual direct labor hours for the period for desk lamps is 200,000 would be 1. 5990,674 b. 5726600 =5244,060 1. 5326,000