Small table lamps Desk lamps Units Setups Inspections Assembly (dlh) 4,500 4,000 8,250 44,800 10,300 8,000 13,750 44,800 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 12,000 $97,200 Inspections 22,000 125,400 Assembly (dih) 78,400 282,240 The total factory overhead to be allocated to desk lamps is O a $304,455 Ob 5182673 Oc. $426,237 Od $548,019 Direct Product Overhead Labor Hours (dih) A B Painting Dept $251,700 9,700 dh 7 dih 9 din Finishing Dept 68,100 11,800 4 6 Totals $319,800 21,500 dih 11 dih 15 dih Using a single plantwide rate the factory overhead allocated per unit of Product B is O $22305 Ob 51487 Oc518164 Od 516357