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	3,400	3,300	9,750	41,200
Desk lamps	7,700	6,600	16,250	41,200

Activity	Total Activity-Base Usage	Budgeted Activity Cost
Setups	9,900	$93,060
Inspections	26,000	148,200
Assembly (dlh)	72,100	331,660

The total factory overhead to be allocated to each unit of small table lamps is

a.$138.06

b.$113.69

c.$81.21

d.$56.85