The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per product and the total overhead information:

	Setups	Inspections	Assembly (dlh)
Small Lamps - 4,300 units	3,200	9,600	40,800
Desk Lamps - 10,000 units	6,400	16,000	40,800

Activity Pool	Activity Base	Budgeted Amount
Setups	9,600	$87,360
Inspections	25,600	$143,360
Assembly (dlh)	71,400	$342,720

Calculate the total factory overhead to be charged to desk lamps.

a. $584,256

b. $343,680

c. $240,576

d. $446,784