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

Setups Inspections Assembly $($dlh$)$

Small Lamps $-3,000$ units $8,0009,00016,000$

Desk Lamps $-6,000$ units $16,00015,00012,000$

Activity Pool Activity Base Budgeted Activity Cost

Setups $24,000$ $$60,000$

Inspections $24,000$ $$120,000$

Assembly $($dlh$)28,000$ $$280,000$

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

a$.$ $$39\mathrm{.}17$

b$.$ $$75\mathrm{.}00$

c$.$ $$17\mathrm{.}50$

d$.$ $$38\mathrm{.}33$