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 3,400 8,400 45,600 Desk lamps 10,300 6,800 14,000 45,600 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 10,200 $88,740 Inspections 22,400 143,360 Assembly (dlh) 79,800 255,360 The total factory overhead to be allocated to each unit of small table lamps is a.$110.38 b.$42.46 c.$152.84 d.$84.91