National Inc. manufactures two models of CMD that can be used as cell phones, MPX, and digital camcorders. Model High F Great P Annual Sales in Units 11,100 17,100 National 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: Direct materials Direct labor High F $39.10 $18.70 Great P $26.50 $14.30 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,620 engineering hours 13,050 inspection hours 33,930 machine hours 26,610 direct labor hours $ 445,400 336,700 608,940 132,550 $1,523,590 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: Engineering and design hours Quality control inspection hours Machine hours Labor hours High F Great P 1,070 1,550 5,750 7,300 20,390 13,540 12,110 14,500 Using activity-based costing, applied quality control factory overhead for the High F model per unit is: (Rounded to the nearest cent.) Multiple Choice $68.15. $16.39. $32.97. $5.43. $13.36