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 4,400 4,000 8,250 42,400 Desk lamps 9,300 8,000 13,750 42,400 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 12,000 $96,000 Inspections 22,000 123,200 Assembly (dlh) 74,200 296,800 The total factory overhead to be allocated to each unit of small table lamps is Oa. $95.74 Ob. $33.79 Oc. $56.32 Rd $7372