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 - 3,900 units	3,700	8,550	40,800
Desk Lamps - 10,300 units	7,400	14,250	40,800

Activity Pool	Activity Base	Budgeted Amount
Setups	11,100	$97,680
Inspections	22,800	$127,680
Assembly (dlh)	71,400	$235,620

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

a.$279,560

b.$475,252

c.$335,472

d.$195,692