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 4,700 3,500 8,850 40,800 Desk lamps 9,400 7,000 14,750 40,800 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 10,500 $87,150 Inspections 23,600 158,120 Assembly (dlh) 71,400 292,740 The total factory overhead (rounded to the nearest cent) to be allocated to each unit of small table lamps is O a. $76.15 O b. $54.39 O c. $27.20 O d. $97.90