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 - 3,100 units 3,800 9,600 42,000 Desk Lamps - 9,000 units 7,600 16,000 42,000 Activity Pool Activity Base Budgeted Amount Setups 11,400 $96,900 Inspections 25,600 $166,400 Assembly (dlh) 73,500 $360,150 Calculate the total factory overhead to be charged to desk lamps. a.$374,400 b.$673,920 c.$449,280 d.$187,200