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 2,800 3,200 9,300 44,000 Desk lamps 7,500 6,400 15,500 44,000 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 9,600 $91,200 Inspections 24,800 151,280 Assembly (dlh) 77,000 315,700 The total factory overhead to be allocated to each unit of small table lamps is a.$133.77 b.$162.44 c.$95.55 d.$57.33