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