The Kaumajet Factory produces two products - table lamps and desk lamps. It has two separate departments - finishing and production. The overhead budget for the finishing department is $414,129, using 226,300 direct labor hours. The overhead budget for the production department is $220,575 using 51,900 direct labor hours.
If the budget estimates that a table lamp will require 5 hours of finishing and 8hours of production, what is the total amount of factory overhead to be allocated to table lamps using the multiple production department factory overhead rate method with an allocation base of direct labor hours, if 8,600 units are produced?
a) $36,550
b) $255,068
c) $105,162
d) $371,090