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 - 2,900 units	3,400	8,700	40,400
Desk Lamps - 7,500 units	6,800	14,500	40,400

Activity Pool	Activity Base	Budgeted Amount
Setups	10,200	$83,640
Inspections	23,200	$150,800
Assembly (dlh)	70,700	$289,870

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

a.$157,825

b.$378,780

c.$536,605

d.$315,650