Dawson Company manufactures small table lamps and desk lamps. The following shows the activities per product and the total overhead information: Assembly (dih) Units Setups Inspections Small table lamps 3,600 3,900 9,300 Desk lamps 8,100 7,800 15,500 42,800 42,800 Activity Total Activity Base Usage Budgeted Activity Cost Setups 11,700 $95,940 2 Inspections 24,800 136,400 Assembly (dih) 74,900 262,150 The total factory overhead to be allocated to each unit of small table lamps is