inc, manufactures two models of CMD that can be used as cell phones, MPX, and 3. National Inc. manufactures two models of CM digital camcorders. Model Annual Sales in Units High F 10,000 Great P 16,000 onlar uses a volume-based costing system to apply factory overhead based on direct labor dollars. The unit prime costs of each product were as follows: High F Great P Direct materials $38.00 $25.40 Direct labor $17.52 $13.14 Budget factory overhead: Engineering and Design 2,409 engineering hours $404,712 Quality Control 12,848 inspection hours 269,808 Machinery 33,726 machine hours 539,616 Miscellaneous Overhead 26,400 direct labor hours 134.904 Total $1.349.040 National's controller had been researching activity-based costing and decided to switch to It. A special study determined National's two products have the following budgeted activities: 1 Engineering and design hours Quality control inspection hours Machine hours Labor hours High F 969 5,648 20.286 12.000 Great P .440 7,200 13,440 14.400 A. Using ABC costing, What is the total cost for High F? B. Using ABC costing, What is the total cost for Great P