The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per product and the total overhead information: Setups Inspections Assembly (dlh) Small Lamps - 3,100 units 3,800 8,250 42,800 Desk Lamps - 9,600 units 7,600 13,750 42,800 Activity Pool Activity Base Budgeted Amount Setups 11,400 $95,760 Inspections 22,000 $123,200 Assembly (dlh) 74,900 $367,010 Calculate the overhead per unit to be charged to small lamps. Oa. $92.85 Ob. $46.43 c. $129.99 Od. $157.85