Assignment
The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per product and the total overhead information:
|
|
Set-ups per unit
|
Inspections per unit
|
Assembly (DLH) per unit
|
|
Small Lamps - 2,500 units
|
1
|
5
|
3
|
|
Desk Lamps - 7,400 units
|
3
|
2
|
1
|
|
Activity Pool
|
Activity Base
|
Budgeted Amount
|
|
Set-ups
|
9,600
|
$82,560
|
|
Inspections
|
23,000
|
$132,480
|
|
Assembly (DLH)
|
72,500
|
$316,100
|
Using the following information prepared by the Dawson Company, calculate the total factory overhead to be charged to desk lamps. Round to the nearest cent.