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 (dih) Small table lamps 3,300 3,300 9,000 45,600 Desk lamps 10,700 6,600 15,000 45,600 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 9,900 $99,000 Inspections 24,000 156,000 Assembly (dih) 79,800 367,080 The total factory overhead to be allocated to desk lamps is 20. $373,260 b. $261,282 C. $634,542 d. $522,564