The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per product and the total overhead information: Small Lamps 3,600 units Setups Inspections Assembly (dih) 43,600 43,600 3,900 Desk Lamps 8,400 units 7,800 9,300 15,500 Activity Pool Activity Base Budgeted Amount Setups 11,700 $109,980 Inspections 24,800 $138,880 Assembly (dih) 76,300 $312,830 Calculate the overhead per unit to be charged to small lamps. a. $52.02 b. $74.31 c. $89.17 Od. $126.33