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 $483,783, using 369,300 direct labor hours. The factory overhead budget for the Assembly Department is $346,860, using 56,400 direct labor hours.

If a table lamp requires 3 hours of fabrication and 6 hour of assembly, the total amount of factory overhead that Kaumajet Factory will allocate to table lamps using the multiple production department factory overhead rate method with an allocation base of direct labor hours if 6,700 units are produced is

a.$98,670

b.$117,660

c.$41,205

d.$273,561