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Bonnington Company manufactures small table lamps and desk lamps. The following table shows the activities...

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Accounting

Bonnington Company manufactures small table lamps and desk lamps. The following table shows the activities per product:
Line Item Description Units Setups Inspections Assembly (dlh)
Small table lamps 4,0004,00015,0006,000
Desk lamps 8,00016,0007,00020,000
Using the following information prepared by Bonnington Company, the total factory overhead to be allocated to small table lamps is
Activity Total Activity-Base Usage Budgeted Activity Cost
Setups 20,000 $80,000
Inspections 22,000132,000
Assembly (dlh)26,000416,000
a. $202,000
b. $314,000
c. $104,000
d. $209,333

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