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 4,300 3,300 9,600 43,200 Desk lamps 9,500 6,600 16,000 43,200 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 9,900 $104,940 Inspections 25,600 133,120 Assembly (dih) 75,600 370,440 The total factory overhead to be allocated to each unit of small table lamps is Oa. $96,56 Ob. $117.25 Oc. $48.28 Od. $68.97