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 4,500 3,900 Desk lamps 7,100 7,800 8,250 13,750 45,600 45,600 Activity Total Activity-Base Usage Budgeted Activity Cost. Setups 11,700 $126,360 Inspections 22,000 121,000 Assembly (dih) 79,800 359,100 The total factory overhead to be allocated to desk lamps is Oa. $438,078 Ob. $219,039 Oc. $657,117 Od. $365,065