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 - 3,300 units	3,400	9,750	43,600
Desk Lamps - 8,200 units	6,800	16,250	43,600

Activity Pool	Activity Base	Budgeted Amount
Setups	10,200	$98,940
Inspections	26,000	$145,600
Assembly (dlh)	76,300	$328,090

Calculate the overhead per unit to be charged to small lamps.

A. $83.35

B. $41.68

C. $141.70

D. $108.36