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 3,700 3,900 8,250 Desk lamps 8,500 7,800 13,750 41,600 41,600 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 11,700 $112,320 Inspections 22,000 134,200 Assembly (dih) 72,800 334,880 The total factory overhead to be allocated to desk lamps is Oa. $350,115 Ob. $210,069 Oc. $630,207 Od. $455,150