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culator The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per product and the total overhead information: Setups Inspections Assembly

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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 - 3,000 units 8,000 9,000 16,000
Desk Lamps - 6,000 units 16,000 15,000 12,000

Activity Pool Activity Base Budgeted Activity Cost
Setups 24,000 $60,000
Inspections 24,000 $120,000
Assembly (dlh) 28,000 $280,000

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

a. $75.00

b. $17.50

c. $38.33

d. $39.17

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