The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per product and the total overhead information: Small Lamps 3,900 units Setups 3,900 Inspections Assembly (dih) 8,400 42,800 Desk Lamps -9,000 units 7,800 14,000 42,800 Activity Pool Activity Base Budgeted Amount Setups 11,700 $118,170 Inspections: 22,400 $154,560 Assembly (dih) 74,900 $329,560 Calculate the overhead per unit to be charged to small lamps. Oa. $73.25 Ob. $87.90 Oc. $124.53 Od. $43.95