Dawson Company manufactures small table lamps and desk lamps. The followin Units Setups Inspections Assembly (dlh) Small table lamps 2,800 3,500 8,250 43,200 Desk lamps 10,500 7,000 13,750 43,200 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 10,500 $91,350 Inspections 22,000 114,400 Assembly (dih) 75,600 241,920 The total factory overhead to be allocated to desk lamps is Oa. $189,448 Ob. $460,088 Od $824,768 Od. $270,640