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	4,400	3,900	9,300	42,800
Desk lamps	9,900	7,800	15,500	42,800

Activity	Total Activity-Base Usage	Budgeted Activity Cost
Setups	11,700	$124,020
Inspections	24,800	141,360
Assembly (dlh)	74,900	329,560

The total factory overhead to be allocated to desk lamps is

a.$610,895

b.$251,545

c.$359,350

d.$431,220