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

	Set-ups per unit	Inspections per unit	Assembly (DLH) per unit
Small Lamps - 2,500 units	1		5		3
Desk Lamps - 7,400 units	3		2		1

Activity Pool	Activity Base	Budgeted Amount
Set-ups	9,600			$82,560
Inspections	23,000			$132,480
Assembly (DLH)	72,500			$316,100

Using the following information prepared by the Dawson Company, calculate the total factory overhead to be charged to desk lamps. Round to the nearest cent.

Select the correct answer.

$316,100

$531,140

$126,200

$308,432