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 3,200 3,100 8,700 Desk lamps 9,900 6,200 14,500 42,000 42,000 Activity Setups Total Activity-Base Usage Budgeted Activity Cost 9,300 $95,790 Inspections 23,200 136,880 Assembly (dlh) 73,500 330,750 The total factory overhead to be allocated to desk lamps is