Dawson Company manufactures small table lamps and desk tamps. The following shows the activities per product and the total overhead Information: Units Setups Inspections Assembly (dih) Small table lamps 3,100 3,400 8,700 44,800 Desk lamps 9,900 6,800 14,500 44,800 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 10,200 $87,720 Inspections 23,200 120,640 Assembly (din) 78,400 282,240 The total factory overhead to be allocated to desk lamps is Oa. $295,160 Ob. $501.772 Oc. $206,612 Od. 5413,224