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 4,900 4,000 9,150 Desk lamps 9,800 8,000 15,250 42,800 42,800 Activity Setups Total Activity-Base Usage Budgeted Activity Cost 12,000 $122,400 Inspections 24,400 153,720 Assembly (dih) 74,900 359,520 The total factory overhead to be allocated to desk lamps is Oa. $651,296 Ob. $536,361 Oc. $268,181 Od. $383,115