Naten ne manufactures two modes of CMD that can be used as cell phones, MPX and it camcorders Annual Sales Model 10,500 16,500 Nanonal uses a volume-based costing wstem to apply factory overhead based on direct labor dollars. The unit prime costs of each product were as follows Direct materiale Direct labor $38.50 $13.10 Great $25.90 $13.70 Dudent factory overheadil Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,500 engineering hours 12,930 Inspection hours 33,810 machine hours 26,490 direct labor hours $ 412,500 270,690 574,090 158,700 $1,415,00 National's controller had been researching activity based costing and decided to switch to it. A special study determined Nations two products have the following budgeted activities Engineering and design hours Quality control Inspection hours Machine hours Labor hours High Great P 1,010 1,490 5,690 7,740 20,330 13,480 12.00 14,440 Uning the firm's volume-based costing applied factory overhead per unit for the High F modelis (Rounded to the nearest cent.) Multiple Choice $61.59 $66.58 $44.51 $46 62 $5569