National Inc. manufactures two models of CMD that can be used as cell phones, MPX, and digital camcorders.

Model Annual Sales in Units High F 10,600 Great P 16,600

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:

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

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:

High F Great P Engineering and design hours 1,020 1,500 Quality control inspection hours. 5,700 7,250 Machine hours 20,340 13,490 Labor hours 12,060 14,450

Using activity-based costing, applied miscellaneous overhead for the Great P model per unit is: