Challenger Factory produces two similar products: regular widgets and deluxe widgets. The total factory overhead budget is $$530,800$ with $349,700$ estimated direct labor hours.

Deluxe widget production requires $3$ direct labor hours for each unit, and regular widget production requires $6$ 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 Factory will

allocate to deluxe widget production if budgeted production for the period for deluxe widgets is $40,700$ units and actual production of deluxe widgets for the period is $58,000$ units

would be

a$.$ $$555,997$

b$.$ $$264,480$

c$.$ $$463,331$

d$.$ $$92,666$