The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per product and the total overhead information: activity pool activity base budget amount set ups 20,000 $80,000 Inspections 22,000 $132,000 assembly (DHL) 26,000 $ 416,000 activity pool activity base budget amount setups 24,000 $60,000 Inspections 24,000 $120,000 assembly (DHL) 28,000 $280,000 Calculate the overhead per unit to be charged to small lamps. a. $17.50 b. $39.17 c. $75.00 d. $38.33