National Inc. manufactures two models of CMD that can be used as cell phones, MPX, and digital camcorders. ModelAnnual Salesin UnitsHigh F10,900Great P16,900 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 FGreat PDirect materials$38.90 $26.30 Direct labor$18.50 $14.10 Budget factory overhead: Engineering and Design2,580engineering hours$412,800 Quality Control13,010inspection hours 323,250 Machinery33,890machine hours 507,150 Miscellaneous Overhead26,570direct labor hours 158,940 Total $1,402,140 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 FGreat PEngineering and design hours1,0501,530Quality control inspection hours5,7307,280Machine hours20,37013,520Labor hours12,09014,480

Using activity-based costing, applied miscellaneous overhead for the Great P model per unit is: (Rounded to the nearest cent.)

Multiple Choice$5.13.$10.70.$11.97.$14.49.$42.29.