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

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Dawson Company manufactures small table lamps and desk lamps. The following shows the activities per product and the total overhead information: Units Setups Inspections Assembly (dlh) Small table lamps 3,200 4,000 8,250 45,200 Desk lamps 8,200 8,000 13,750 45,200 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 12,000 $104,400 Inspections 22,000 125,400 Assembly (dih) 79,100 387,590 The total factory overhead to be allocated to each unit of small table lamps is

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