National Inc, manufactures two models of CMD that can be used as cell phones, MPX and digital camcorders. 2 Model High F Great P Annual Sales in Units 11,300 17,300 02:57:00 National uses a volume-based costing system to apply factory overhead based on direct labor dollars. The unit prime costs of ea Direct materials Direct labor High F $39.30 $18.90 Great P $26.70 $14.50 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,660 engineering hours 13,890 inspection hours 33,970 machine hours 26,650 direct labor hours $ 425,600 350, 190 541,600 132,650 $1,450, 040 National's controller had been researching activity-based costing and decided to switch to it. A special study determined Nationals twe Engineering and design hours Quality control inspection hours Machine hours Labor hours High F Great P 1,290 1,570 5,770 7,320 20,410 13,560 12,138 14,520 Using activity based costing. total overhead per unit of the High F model is: (Rounded to the nearest cent.)