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 - 3,400 units	3,600	8,700	40,000
Desk Lamps - 7,700 units	7,200	14,500	40,000

Activity Pool	Activity Base	Budgeted Amount
Setups	10,800	$108,000
Inspections	23,200	$148,480
Assembly (dlh)	70,000	$252,000

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

A)$69.32

B)$117.84

C)$90.12

D)$41.59