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 - 4,700 units	3,900	9,300	40,000
Desk Lamps - 10,500 units	7,800	15,500	40,000

Activity Pool	Activity Base	Budgeted Amount
Setups	11,700	$109,980
Inspections	24,800	$124,000
Assembly (dlh)	70,000	$252,000

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

a.$24.17

b.$48.33

c.$58.00

d.$82.16