The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per product and the total overhead information:

SetupsInspectionsAssembly (DLH)Small Lamps - 3,000 units8,000

9,000

16,000

Desk Lamps - 6,000 units16,000

15,000

12,000

Activity PoolActivity BaseBudgeted AmountSetups24,000

$60,000

Inspections24,000

$120,000

Assembly (DLH)28,000

$280,000

Calculate the overhead per unit to be charged to small lamps.

Question 7 options:

$17.50

$38.33

$39.17

$75.00