Challenger Factory produces two similar products: regular widgets and deluxe widgets. The total factory overhead budget is $525,000 with 359,300 estimated direct labor hours. Deluxe widget production requires 5 direct labor hours for each unit, 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 regular widget production it budgeted production of regular widgets for the period is 75,000 units and actual production of regular widgets for the period is 119,100 units would be Oa. 5525231 Ob. 5873,113 O $175,600 Od. $174.623 Challenger Factory produces two similar products: regular widgets and deluxe widgets. The total factory overhead budget is $525,000 with 359,300 estimated direct labor hours. Deluxe widget production requires 5 direct labor hours for each unit, 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 regular widget production it budgeted production of regular widgets for the period is 75,000 units and actual production of regular widgets for the period is 119,100 units would be Oa. 5525231 Ob. 5873,113 O $175,600 Od. $174.623