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 2,700 3,800 8,700 44,000 Desk lamps 8,300 7,600 14,500 44,000 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 11,400 $95,760 Inspections 23,200 129,920 Assembly (dlh) 77,000 354,200 The total factory overhead to be allocated to each unit of small table lamps is Oa. $52.42 Ob. $178.21 Oc. $104.83 Od. $136.28