Dawson Company manufactures small table lamps and desk lamps. The following shows the activities per product and the total overhead information:

The total factory overhead $($rounded to the nearest cent$)$ to be allocated to each unit of small table lamps is

a$.$ $$80\mathrm{.}47$

b$.$ $$136\mathrm{.}80$

c$.$ $$48\mathrm{.}28$

d$.$ $$104\mathrm{.}61$