Dawson Company manufactures small table lamps and desk lamps. The following shows the activities per product and the total overhead information:

	Units	Setups	Inspections	Assembly (dlh)
Small table lamps	3,000	3,100	8,700	40,400
Desk lamps	8,000	6,200	14,500	40,400

Activity	Total Activity-Base Usage	Budgeted Activity Cost
Setups	9,300	$82,770
Inspections	23,200	141,520
Assembly (dlh)	70,700	247,450

The total factory overhead to be allocated to desk lamps is

a.$342,036

b.$199,521

c.$484,551

d.$285,030