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 - 3,700 units	4,000	9,750	44,000
Desk Lamps - 10,400 units	8,000	16,250	44,000

Activity Pool	Activity Base	Budgeted Amount
Setups	12,000	$116,400
Inspections	26,000	$153,400
Assembly (dlh)	77,000	$315,700

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

$353,875

$495,425

$212,325

$601,588