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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)

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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 - 2,500 units 3,500 9,750 44,800 7,000 16,250 44,800 Desk Lamps - 8,400 units Activity Pool Activity Base Budgeted Amount 10,500 Setups $105,000 Inspections 26,000 $176,800 78,400 Assembly (dlh) $290,080 Calculate the overhead per unit to be charged to small lamps. a. $53.41 b. $138.87 c. $181.59 d. $106.82

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