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 $420,478, using 282,200 direct labor hours. The factory overhead budget for the Assembly Department is $579,740 using 70,700 direct labor hours. Ir a desk lamp requires 4 hour of fabrication and 7 hours of assembly, the total amount of factory overhead that Koumajet Factory will allocate to desk lamps using the multiple production department factory overhead rate method with an allocation base of direct labor hours if 11,400 units are produced is a. $161,271 b. $93,480 c. $355,419 d. $722,304