Chalienger factory produces two similar products: regular widgets and delune widgets. The total factory overhesd budget is 5515,800 with 360,200 estimated direct fabe hours. Deluxe widget productien requires 3 direct labor hours for each unt, and regular widget production requires 3 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 will allocate to deluke widget production if bxidgeted production foe the period for deluxe widgets is 54,400 units and actual production of dehaxe widgets for the period is 5 , e00 anits would be a. 3212,124 b. 1245x20 c. 540739 d. 3115.30