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 3,700 3,900 8,250 41,600 Desk lamps 8,500 7,800 13,750 41,600 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 11,700 $112,320 Inspections 22,000 134,200 Assembly (dlh) 72,800 334,880 x The total factory overhead to be allocated to desk lamps ls , 0 0a. $350,115 It ' Ob. $210,069 Oc. $630,207 Od. $455,150