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Challenger Factory produces two similar products: regular widgets and deluxe widgets. The total factory overhead budget is $$523,100$ with $382,200$ estimated direct labor hours. Deluxe widget production requires $5$ direct labor hours for each unit, and regular widget production requires $5$ direct labor hours for each unit.

Using a single plantwide factory overhead rate $($rounded to the nearest cent$)$ with an allocation base of direct labor hours, the factory overhead that Challenger Factory will allocate to deluxe widget production if budgeted production for the period for deluxe widgets is $47,200$ units and actual production of deluxe widgets for the period is $58,000$ units would be

a$.$ $$403,753$

b$.$ $$646,005$

c$.$ $$397,300$

d$.$ $$96,901$