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 Desk lamps 45,200 45,200 4,800 3,900 7,800 7,800 9,000 15,000 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 11,700 $114,660 Inspections 24,000 127,200 Assembly (dih) 79,100 284,760 The total factory overhead to be allocated to desk lamps is Oa. 1446.124 Ob. $159.330 Oc. $318,660 Od. $573.588