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 Desk lamps 3,900 3,700 10,700 8,700 7,400 14,500 42,800 42,800 Activity Setups Inspections Assembly (dih) Total Activity Base Usage Budgeted Activity Cost 11,100 $97,600 23,200 122,960 74,900 269,610 The total factory overhead to be allocated to desk lamps is Oa. $355.260 Ob. $177,630 Oc. $532.890 Od. $296,050