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 (dih) Small table lamps 4,000 3,200 8,850 43,200 Desk lamps 7,200 6,400 14,750 43,200 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 9,600 $96,960 Inspections 23,600 136,880 Assembly (dih) 75,600 340,200 The total factory overhead to be allocated to each unit of small table lamps is Oa. $69.51 Ob. $34.76 Oc. $118.17 Od. $90.36