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 3,100 4,000 8,250 40,800 Desk lamps 10,700 8,000 13,750 40,800 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 12,000 $123,600 Inspections 22,000 143,000 Assembly (dlh) 71,400 335,530 The total factory overhead to be allocated to each unit of small table lamps Is 6 0a. $129.43 Ob. 592.45 R 0c. $64.72 0d. $166.41