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	3,700	3,400	8,700	40,800
Desk lamps	7,700	6,800	14,500	40,800

Activity	Total Activity-Base Usage	Budgeted Activity Cost
Setups	10,200	$90,780
Inspections	23,200	132,240
Assembly (dlh)	71,400	292,740

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

a.$40.07

b.$80.15

c.$66.79

d.$113.54