The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per product and the total overhead information: Setups Inspections Assembly (dih) Small Lamps - 3,000 units 3,700 9,450 40,000 Desk Lamps - 9,900 units 7,400 15,750 40,000 Activity Pool Activity Base Budgeted Amount Setups 11,100 $103,230 Inspections 25,200 $133,560 Assembly (dih) 70,000 $238,000 Calculate the total factory overhead to be charged to desk lamps. a. $490,102 b. $144,148 c. $374,784 d. $288.295