Roget. Factory has budgeted factory overhead for the year at $5,222,000. It plans to produce 2,000,000 units of product. Budgeted direct labor hours are 373,000, and budgeted machine hours are 750,000 Using a single plantwide factory overhead rate based on direct labor hours, the factory overhead rate for the year is Oa $14.00 Ob. $2.00 Oc $18.30 Od 167.20