The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per produ information: Small Lamps - 2,800 units Desk Lamps 10,600 units SetupsInspectionsAssembly (dlh) 8,700 14,500 3,600 7,200 43,600 43,600 Activity Base Activity Pool Setups nspections Budgeted Amount 10,800 23,200 76,300 $88,560 $120,640 $373,870 ssembly (dlh) Calculate the overhead per unit to be charged to small lamps. $103.00 $51.50 $185.40 $144.20