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 3,300 3,400 8,850 Desk lamps 8,500 6,800 14,750 44,000 44,000 Activity Setups Total Activity Base Usage: Budgeted Activity Cost 10,200 $106,080 Inspections 23,600 158,120 Assembly (dih) 77,000 331,100 The total factory overhead to be allocated to desk lamps is Oa. $251,121 Ob. 5645,741 Oc. 5358,745 Od. $466,369