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	3,600	3,800	9,300	40,000
Desk lamps	8,500	7,600	15,500	40,000

Activity	Total Activity-Base Usage	Budgeted Activity Cost
Setups	11,400	$106,020
Inspections	24,800	146,320
Assembly (dlh)	70,000	301,000

The total factory overhead to be allocated to desk lamps is

a.$467,782

b.$334,130

c.$167,065

d.$601,434