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 2,700 3,700 9,300 Desk lamps 9,800 7,400 15,500 40,800 40,800 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 11,100 $120,990 Inspections 24,800 141,360 Assembly (dih) 71,400 328,440 The total factory overhead to be allocated to desk lamps is Oa. $499,366 Ob. $249,683 Oc. $356,690 Od. $606,373 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 4,600 3,000 8,850 Desk lamps 10,300 6,000 14,750 42,800 42,800 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 9,000 $98,100 Inspections 23,600 141,600 Assembly (dih) 74,900 284,620 The total factory overhead to be allocated to each unit of small table lamps is Oa. $70.21 Ob. $54.01 Oc. $32.41 Od. $97.22