Dawson Company manufactures small table lamps and desk tamps. The following shows the activities per product and the total overhead Information: Units Setups Inspections Assembly (din) Small table lamps 4,600 4,000 9,300 42.400 Desk lamps 3.900 5.000 15,500 42,400 Activity Total Activity-Base Usage Budgeted Activity Cost Setups 12,000 $128,400 Inspections 24.800 146,320 Assembly (dl) 24,200 304,220 The total factory overhead to be allocated to each unit of small table lamps is Da 52951 Ob. 5826 Oc. 52.0 Od $100:33