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 lamp 4,100 1,500 8.400 40,000 Desk Lamps 10,400 7,000 14,000 40,000 Activity Total Activity Base Usage Budgeted Activity Cost Setup 10,500 195.550 Inspections 22.400 147,840 Assembly (at) 21,400 200,000 The total factory overhead to be allocated to desk tampis O, 1377460 Ob 19.40 Oc. 435.000