Dawson Company manufactures small table lamps and desk lamps. The following shows the activities per product and the total overhead information:

UnitsSetupsInspectionsAssembly (dlh)

Small table lamps4,000 3,100 9,300 43,600

Desk lamps10,100 6,200 15,500 43,600

ActivityTotal Activity-Base UsageBudgeted Activity Cost

Setups9,300 $87,420

Inspections24,800 143,840

Assembly (dlh)76,300 267,050

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

a.$58.92

b.$70.70

c.$100.16

d.$41.24