The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per...

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Accounting

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 -3,000 units 8,0009,00016,000
Desk Lamps -6,000 units 16,00015,00012,000
Activity Pool Activity Base Budgeted Activity Cost
Setups 24,000 $60,000
Inspections 24,000 $120,000
Assembly (dlh)28,000 $280,000
Calculate the overhead per unit to be charged to small lamps.
a. $39.17
b. $75.00
c. $17.50
d. $38.33

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