Challenger Factory produces two similar products: regular widgets and deluxe widgets. The total factory overhead budget is 1584,100 w 361,400 estimated that labor hours. Deluxe widget production requires 3 direct labor hours for each unit, and regular widget production requires 2 direct labor hours hot Using a single plantwide factory overhead rate with an allocation base of direct labor hours, the factory overhead that Challenger Factory will locate tarea widget production if budgeted production of regular widgets for the period is 75,000 units and actual production of regular widgets for the period a 101.400 units woud be Oa. $328.336 Ob. 5491,653 Oc. $292,050 Od. 5163,854