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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)

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 - 4,400 units 4,000 8,850 42,800
Desk Lamps - 8,100 units 8,000 14,750 42,800

Activity Pool Activity Base Budgeted Amount
Setups 12,000 $100,800
Inspections 23,600 $120,360
Assembly (dlh) 74,900 $232,190

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

a.$67.27

b.$81.69

c.$48.05

d.$28.83

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