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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 - 4,800 units 3,900 9,000 40,000
Desk Lamps - 8,800 units 7,800 15,000 40,000

Activity Pool Activity Base Budgeted Amount
Setups 11,700 $98,280
Inspections 24,000 $163,200
Assembly (dlh) 70,000 $280,000

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

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