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 (dlh)
Small table lamps	4,100	3,100	9,450	45,600
Desk lamps	9,000	6,200	15,750	45,600

Activity	Total Activity-Base Usage	Budgeted Activity Cost
Setups	9,300	$80,910
Inspections	25,200	166,320
Assembly (dlh)	79,800	351,120

The total factory overhead to be allocated to desk lamps is

a.$430,236

b.$215,118

c.$358,530

d.$609,501