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	3,800	3,000	9,150	41,600
Desk lamps	7,100	6,000	15,250	41,600

Activity	Total Activity-Base Usage	Budgeted Activity Cost
Setups	9,000	$89,100
Inspections	24,400	129,320
Assembly (dlh)	72,800	305,760

The total factory overhead to be allocated to each unit of small table lamps is

a.$79.87

b.$119.81

c.$46.59

d.$66.56