The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per product and the total overhead information: Setups Inspections Assembly (dlh) Small Lamps - 4,700 units 4,000 8,850 40,800 Desk Lamps - 10,900 units 8,000 14,750 40,800 Activity Pool Activity Base Budgeted Amount Setups 12,000 $128,400 Inspections 23,600 $127,440 Assembly (dlh) 71,400 $285,600 Calculate the total factory overhead to be charged to desk lamps.

You are the manager of a large crude-oil refinery. as part of the refining process, a certain heat exchanger (operated at high temperatures and with abrasive material flowing through it) must be replaced every year. the replacement and downtime cost in the first year is $165 comma 000. this cost is expected to increase due to inflation at a rate of 7% per year for six years (i.e. until the eoy 7), at which time this particular heat exchanger will no longer be needed. if the company's cost of capital is 15% per year, how much could you afford to spend for a higher quality heat exchanger so that these annual replacement and downtime costs could be eliminated?