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 3,800 9,600 43,600 Desk lamps 8,600 7,600 16,000 43,600 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 11,400 $117,420 Inspections 25,600 174,080 Assembly (dlh) 76,300 228,900 The total factory overhead to be allocated to desk lamps is Oa. $572,184 Ob. $381,456 Oc. $317,880 Od. $158,940