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 3,000 8,000 9,000 Desk lamps 6,000 16,000 15,000 16,000 12,000 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 24,000 $60,000 Inspections 24,000 120,000 Assembly (dlh) 28,000 280,000 The total factory overhead to be allocated to desk lamps is Oa. $235,000 Ob. $306,667 c. $225,000 Od. $230,000