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 - 3,500 units	3,200	9,150	42,800
Desk Lamps - 8,900 units	6,400	15,250	42,800

Activity Pool	Activity Base	Budgeted Amount
Setups	9,600	$81,600
Inspections	24,400	$148,840
Assembly (dlh)	74,900	$262,150

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

a. $297,225

b. $356,670

c. $535,005

d. $208,058