mer-Centered P... 10 Reasons the U... 1 How Us Education... SevenSins of Our S. Content Return the Drinking. Reasons to Challen Challenger Factory produces two similar products: regular widgets and deluxe widgets. The total factory overhead bodoet is $538,000 with 35.100 estimated direct labor hours. Deluxe widget production requires 5 direct labor hours for each unit, and regular widget production requires 2 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 deluxe widget production budgeted production for the period for deluxe widgets ls 44,500 units and actual production of dele widprts for the period is 58,000 units would be Oa. 516833 Ob. $140,000 Oc. 3472.733 Od 5101.300