can someone please explain this

Chalienger Factory produces two similar productsi regular widgets and delince widgets. The total factory overhead budget is $565,600 with 390,400 estimated direct labor hours. Deluxe widget production requies 3 direct lobor hours for each unit; and regular widget production reauires 2 direct labor hours for each unit. Using a single plantwide factory overhead rate (rounded to the nearest cent) with an allocation base of direct labor hours, the factory overhead that Challenger Factary will allocate to regular widget production if budgeted production of regular widgets for the period is 75,000 units and actual production of regular widgets for the period is 112,000 units wojld be a. 312. 8000 b. 1201.100 c. 14d7.64t $16.547