National Inc. manufactures two models of CMD that can be used as cell phones, MPX, and digital camcorders Annual Sales Model High F Great P in Units 11,400 17,400 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 Great P $39.40 $26.80 $19.00 $14.60 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,680 engineering hours 13,110 inspection hours 33,990 machine hour:s 26,670 direct labor hours $ 482,400 324,500 507,900 106,160 $1,420,960 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 1,100 1,580 5,780 7,330 20,420 13,570 12,140 14,530 Using activity-based costing, applied miscellaneous overhead for the Great P model per unit is: (Rounded to the nearest cent.) $41.75 $10.43 $3.32 $11.65 $16.34