Challenger Factory produces this similar products: regular widgets and deluxe widgets. The total factory overhead bulget is $542,900 with 301,400 estimated direct labor hours. Deluxe widget production requires 2 direct labor hours for each unit, and regular widget production requires 3 direct laber heurs 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 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 105,300 units would be O Ob. SIRUMT O Od. Ima