The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per product and the total overhead information: Small Lamps - 3,100 units Desk Lamps - 10,300 units Setups Inspections 3,000 8,400 6,000 14,000 Assembly (dih) 42,400 42,400 Activity Pool Activity Base Budgeted Amount Setups 9,000 $92,700 Inspections 22,400 $127,680 Assembly (din) 74,200 $267,120 Calculate the overhead per unit to be charged to small lamps. a. $74.65 b. $37.33 c. $126.91 d. $89.58