Pinacle Corp. budgeted $246,250 of overhead cost for the current year. Actual overhead costs for the year were $210,350. Pinacle's plantwide allocation base, machine hours, was budgeted at 47,640 hours. Actual machine hours were 56,810. A total of 100,590 units was budgeted to be produced and 98,000 units were actually produced. Pinacle's plantwide factory overhead rate for the current year is: Blackwelder Factory produces two similar products-small lamps and desk lamps. The total plant overhead budget is $582,000 with 527,000 estimated direct labor hours. It is further estimated that small lamp production will require 262,000 direct labor hours and desk lamp production will need 265,000 direct labor hours. Using the single plantwide factory overhead rate with an allocation base of direct labor hours, how much factory overhead will Blackwelder Factory allocate to desk lamp production if actual direct hours for the period is 248,000. a $272 800