National Inc. manufactures two models of CMD that can be used as cell phones, MPX, and digital camcorders. Annual Sale High F Great P 10, 200 16,200 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 $38.20 $25.60 $17.80 $13.40 Budget factory overhead: Engineering and Design Quality Control Machinery Miacellaneous Overhead Total 2, 440 engineering hours 12,870 inapection hours 33,750 machine hours 26,430 direct labor hours $ 402, 600 295.780 607, 320 158, 520 1,464, 220 National's controller had been researching activity-based costing and decided to switch to it. A special study determined Notional's two products have the following budgeted activities Nationals controller hed been researching activity-based costing and decided to switch to it. A special study determined Nationels two products have the following budgeted activities Engineering and design hours Qunlity control inspection hours Machine hours Labor hours 980 1,460 5, 660 7,210 20, 300 13, 450 12, 020 14,410 Using activity based costing, total overhead per unit of Great P model is: (Rounded to the nearest cent.) Multiple Cholce $71.49. $65.38. $49.22 $45.38. $165.00