Kaumajet Factory produces two products: table lamps and desk lamps. It has two separate departments: Fabrication and Assembly. The factory overhead budget for the Fabrication Department is $730,520, using 521,800 direct labor hours. The factory overhead budget for the Assembly Department is $410,256, using 69,300 direct labor hours. If a table lamp requires 3 hours of fabrication and 6 hours of assembly, the total amount of factory overhead that Kaumajet Factory will allocate to table lamps using the multiple production department factory overhead rate methods with an allocation base of direct labor hours if 9,300 units are produced is

a.$161,534

b.$153,085

c.$55,056

d.$369,396