Calculator Challenger Factory productos products: regular widgets and deluxe widgets. The total factory overhead budget is $506,600 with 309.500 estimated direct labor hours. Deluxe widget production requires 3 direct labor hours for each unit, and regular widget production requires 2 direct labor hours for each unit Using a single plantwide factory overhead rate with an allocation base of direct labor hours, the factory overhead that Challenger Factory wil alocate to deluxe widget production budgeted production for the period for deluxe widgets is 43,100 units and actual production of deluxe widgets for the period is 56,000 units would be O$125,200 O 150,00 O $140,144 O. 554