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 4,100 3,700 9,300 Desk lamps 10,000 7,400 15,500 41,200 41,200 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 11,100 $94,350 Inspections 24,800 158,720 Assembly (dih) 72,100 223,510 The total factory overhead to be allocated to desk lamps is Oa. $173,892 Ob. $289,820 Oc. $376,766 Od. $492,694