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 - 3,000 units	3,200	8,250	43,200
Desk Lamps - 9,900 units	6,400	13,750	43,200

Activity Pool	Activity Base	Budgeted Amount
Setups	9,600	$90,240
Inspections	22,000	$143,000
Assembly (dlh)	75,600	$309,960

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

a.$391,986

b.$228,659

c.$555,314

d.$326,655