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 (din) Small table lamps 3,600 3,100 9,750 44,800 Desk lamps 7,800 6,200 16,250 44,800 Total Activity Base Usage Activity Setups Inspections Assembly (dih) 9,300 26,000 78,400 Budgeted Activity Cost $86,490 161,200 337,120 The total factory overhead to be allocated to each unit of small table lamps is Ca. 5133.13 Ob. $39.16 Oc. 5101.80 d. 578.31