The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per product and the total overhead information:

\begin{array}{|l|r|c|c|}\hline & \text { Setups } & \text { Insp ections } & \text { Assembly dlh) } \\\hline \text { Small Lamps-3,000 units } & 8,000 & 9,000 & 16,000 \\\hline \text { Desk Lamps-6,000 units } & 16,000 & 15,000 & 12,000 \\\hline & & & \\\hline\end{array}

\begin{array}{|l|c|c|}\hline \text { Activity Pool } & \text { Activity Base } & \text { Budgeted Amount } \\\hline \text { Setups } & 24,000 & \$ 60,000 \\\hline \text { Inspections } & 24,000 & \$ 120,000 \\\hline \text { Assembly dlh) } & 28,000 & \$ 280,000 \\\hline\end{array}

-The Bonnington Company manufactures small lamps and desk lamps. The following shows the activities per product:

\begin{array} { | l | r | c | c | } \hline & & & \\& \text { Setups } & \text { Inspections } & \text { Assembly dlh) } \\\hline \text { Small Lamps-4,000 units } & 4,000 & 15,000 & 6,000 \\\hline \text { Desk Lamps-8,000 units } & 16,000 & 7,000 & 20,000 \\\hline\end{array}

Using the following information prepared by the Bonnington Company, determine the total factory overhead to be charged to small lamps.

\begin{array} { | l | c | c | } \hline \text { Activity Pool } & \text { Activity Base } & \text { Budgeted Amount } \\\hline \text { Setups } & 20,000 & \$ 80,000 \\\hline \text { Inspections } & 22,000 & \$ 132,000 \\\hline \text { Assembly d1h) } & 26,000 & \$ 416,000 \\\hline\end{array}

A) $314,000
B) $209,333
C) $202,000
D) $104,000

5 Hours to Produce

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