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 2,800 3,900 9,600 Desk lamps 8,300 7,800 16,000 40,000 40,000 Activity Setups Total Activity-Base Usage Budgeted Activity Cost 11,700 $111,150 Inspections 25,600 156,160 Assembly (dih) 70,000 266,000 The total factory overhead to be allocated to desk lamps is Oa. $226,590 Ob. $420,810 Oc. $323,700 Od. $550,290