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

	Set-ups		Inspections		Assembly (DLH)
Small Lamps - 2,600 units	1,832		2,643		9,364
Desk Lamps - 9,300 units	8,568		22,957		67,436

Activity Pool	Activity Base			Budgeted Amount
Set-ups	10,400			$83,616
Inspections	25,600			$164,864
Assembly (DLH)	76,800			$305,664

Using the following information prepared by the Dawson Company, calculate the overhead per unit to be charged to small lamps. Round to the nearest cent.

Select the correct answer.

A.$8.04

B.$52.16

C.$26.55

D.$4.91