Dawson Company manufactures small table lamps and desk lamps. The following shows the activities per product and the total overhead information: Desk lamps: Units Setups Inspections Assembly (dih) Small table lamps 4,000 3,400 8,400 8,900 6,800 14,000 42,000 42,000 Activity Setups Total Activity-Base Usage Budgeted Activity Cost 10,200 $86,700 Inspections 22,400 147,840 Assembly (dih) 73,500 301,350 The total factory overhead to be allocated to each unit of small table lamps is Oa. $64.14 Ob. $38.48 Oc. $109.04 Od. $76.97