National Inc. manufactures two models of CMD that can be used as cell phones, MPX, and digital camcorders l Sale Bigh F Great P 10,100 16,100 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 follow Direct materials Direct labor 38.10 $25.50 $17.70 13.30 Budget Eactory overhead Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2, 420 engineering hours 12, 850 inspect.ion hours 33,730 machine hours 26,410 direct labor hours 8411, 400 282,700 573,410 132,050 1,399,560 the controller hod been researching activity-based costing and decided to switch to it A special study determined National's two products have following budgeted activities National's controller hed 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 deaign houra Quality control inspection hours Machine houra Labor hours 970 1,450 ,650 7,200 20,290 13, 440 12, 010 14,400 Using activity-based costing, total overhead per unit of the High F model is: (Rounded to the nearest cent.) Multiple Choice