National Inc. manufactures two models of CMD that can be used as cell phones, MPX, and digital camcorders. Modelin Units 10, 800 16, 800 High F Great P 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: rea Direct materials Direct labor 38.80$26.20 $18.40 $14.00 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,560 engineering hours 12,990 inspection hours 33,870 machine hours 26, 550 direct labor hours $409,600 271, 320 40,800 132,400 1,354,120 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 1,040 1,520 5, 720 7,270 20,360 13,510 12,080 14,470 Using activity-based costing, applied miscellaneous overhead for the Great P model per unit is: (Rounded to the nearest cent.) $4.30. $14.48. $40.65. $9.04. $12.84