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 3,100 3,300 9,750 Desk lamps 7,500 6,600 16,250 43,200 43,200 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 9,900 $103,950 Inspections 26,000 148,200 Assembly (dlh) 75,600 309,960 The total factory overhead to be allocated to desk lamps is Oa. $339,045 Ob. $237,331 Oc. $610,281 Od. $474,663