No.20 Question Content Area

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

Line Item Description	Units	Setups	Inspections	Assembly (dlh)
Small table lamps	2,800	3,100	8,700	43,600
Desk lamps	11,000	6,200	14,500	43,600

Activity	Total Activity-Base Usage	Budgeted Activity Cost
Setups	9,300	$87,420
Inspections	23,200	148,480
Assembly (dlh)	76,300	358,610

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

a. $103.48

b. $175.92

c. $124.18

d. $72.44