The Dawson Company manufactures small lamps and desk Lamps. The following shows the activities per product and the total overhead information: Setups Inspections Assembly (dith) Small Lamps - 2,500 units 4,000 9 ,750 40,400 Desk Lamps - 8,900 units 8,000 16,250 40.400 Activity Pool Activity Base Budgeted Amount Setups 12,000 $124.800 Inspections 26,000 $100,000 Assembly (din) 70,700 $32,290 Calculate the total factory overhead to be charged to desk lamps. a. $227,223 b. $378,705 c. $454.446 d. $643,799