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	4,900	3,000	9,000	40,400
Desk lamps	10,100	6,000	15,000	40,400

Activity	Total Activity-Base Usage	Budgeted Activity Cost
Setups	9,000	$89,100
Inspections	24,000	153,600
Assembly (dlh)	70,700	254,520

The total factory overhead to be allocated to desk lamps is

a.$541,512

b.$180,504

c.$421,176

d.$300,840