Model High Great P Annual Sales in Units 10,600 16,600 Techno 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 $ 38.60 $ 26.00 Direct labor $ 18.20 $ 13.80 Budget factory overhead: Engineering and Design 2,520 engineering hours $ 403,200 Quality Control 12,950 inspection hours 296,700 Machinery 33, 830 machine hours 506,700 Miscellaneous Overhead 26,510 direct labor hours 132,300 Total $ 1,338,900 Techna's controller had been researching activity based casting and decided to switch to It. A special study determined Techna's two products have the following budgeted activities Engineering and design hours Quality control inspection hours Machine hours Labor hours High F 1,020 5,700 20,340 12,050 Great P 1,500 7,250 13,490 14,450 Using activity-based costing applied quality control factory overhead for the Great P model per unit is: (Rounded to the nearest cent.) Multiple Choice o $40.90 O $12.17 $12.17 o 5434 O $14.46 $10.01 $10.01