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 4,600 3,700 9,600 9,000 7,400 16,000 45,200 45,200 Desk lamps Activity Total Activity-Base Usage Budgeted Activity Cost Setups 11,100 $102,120 Inspections 25,600 153,600 Assembly (dih) 79,100 324,3101 The total factory overhead to be allocated to desk lamps is O $209.640 Ob. $454.220 O $349.400 Od $628,920