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	3,800	3,300	9,450	40,800
Desk lamps	7,100	6,600	15,750	40,800

Activity	Total Activity-Base Usage	Budgeted Activity Cost
Setups	9,900	$81,180
Inspections	25,200	156,240
Assembly (dlh)	71,400	299,880

The total factory overhead to be allocated to desk lamps is

a.$323,130

b.$549,321

c.$420,069

d.$193,878