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 2,900 4,000 8,700 Desk lamps 9,600 8,000 14,500 43,200 43,200 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 12,000 $120,000 Inspections 23,200 134,560 Assembly (dih) 75,600 234,360 The total factory overhead to be allocated to desk lamps is Oa. $298,020 Ob. $536,436 Oc. $387,426 Od. $149,010