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 (din) Small table lamps 3,200 4,000 8,400 44,400 Desk lamps 7,300 8,000 14,000 44,400 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 12,000 $105,600 Inspections 22.400 143,360 Assembly (dih 77,700 318,570 The total factory overhead to be allocated to desklampsis O a. 5342,040