The Kaumajet Factory produces two products - table lamps anddesk lamps. It has two separate departments - Finishing andProduction. The overhead budget for the Finishing Department is$492,298, using 375,800 direct labor hours. The overhead budget forthe Production Department is $406,351 using 69,700 direct laborhours. If the budget estimates that a desk lamp will require 5hours of finishing and 8 hours of production, what is the totalamount of factory overhead the Kaumajet Factory will allocate todesk lamps using the multiple production department factoryoverhead rate method with an allocation base of direct labor hours,if 10,700 units are produced?