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 - 2,700 units 3,300 9,000 40,000
Desk Lamps - 8,300 units 6,600 15,000 40,000
Activity Pool Activity Base Budgeted Amount
Setups 9,900 $83,160
Inspections 24,000 $146,400
Assembly (dlh) 70,000 $315,000
Calculate the overhead per unit to be charged to small lamps.
a. $48.64
b. $126.45
c. $175.09
d. $97.27
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