Dawson Company manufactures small table lamps and desk lamps. The following shows the activities per product and the total overhead information: Setups Inspections Assembly (dlh) Units Small table lamps 3,100 Desk lamps 3,800 11,000 7,600 9,600 16,000 45,200 45,200 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 11,400 $109,440 Inspections 25,600 161,280 Assembly (dih) 79,100 308,490 The total factory overhead to be allocated to desk lamps is Oa. $245,028 Ob. $455,052 Oc. $595,068 Od. $350,040