The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per product and the total overhead information: Setups Inspections Assembly (dih) Small Lamps 3,600 units 3,800 8,700 41,200 Desk Lamps 10,900 units 7,600 14,500 41,200 Activity Pool Activity Base Budgeted Amount Setups 11,400 $110,580 Inspections 23,200 $155,440 Assembly (dih) 72,100 $230,720 Calculate the overhead per unit to be charged to small lamps. Ca. $107.19 b. $37.83) c. $88.27 d. $63.05