Can you please help me answer the question below

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 - 3,400 units	3,500	9,300	44,800
Desk Lamps - 10,200 units	7,000	15,500	44,800

Activity Pool	Activity Base	Budgeted Amount
Setups	10,500	$112,350
Inspections	24,800	$126,480
Assembly (dlh)	78,400	$376,320

Calculate the overhead per unit to be charged to small lamps.

a.$61.75

b.$88.21

c.$105.85

d.$158.78