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Dawson Company manufactures small table lamps and desk lamps. The following shows the activities per product and the total overhead information: Units Setups Inspections Assembly (dih) Small table lamps 5,000 4,000 8,400 44,800 Desk lamps 9,100 8,000 14,000 44,800 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 12,000 $127,200 Inspections 22,400 154,560 Assembly (dih) 78,400 297,920 The total factory overhead to be allocated to desk lamps is Oa. $351,640 Ob. $632,952 Oc. $492,296 Od. $210,984