The Murphy Factory produces two productstable lamps and desk lamps. It has two separate departmentsFinishing and Production. The overhead budget for the Finishing Department is $550,000, using 500,000 direct labor hours. The overhead budget for the Production Department is $360,000 using 60,000 direct labor hours.

If the budget estimates that a table lamp will require 3 hours of finishing and 1 hour of production, what is the total amount of factory overhead the Murphy Factory will allocate to table lamps using the multiple production department factory overhead rate method with an allocation base of direct labor hours if 49,000 units are produced?

	a.	$488,000
	b.	$275,250
	c.	$455,700
	d.	$600,200