National Inc. manufactures two models of CMD that can be used as cell phones, MPX, and digital camcorders. Annual Sales Model High F Great P in Units 11,500 17,500 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 High F Great P $39.50 $26.90 $19.1 $14.70 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,700 engineering hour:s 13,130 inspection hour:s 34,010 machine hours 26,690 direct labor hours $ 486,000 337,740 541,926 132,750 $1,498,410 National's controller had been researching activity-based costing and decided to switch to iIt. 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 High F Great P 1,110 1,590 5,790 7,340 20,430 13, 586e 12,150 14,540 Using activity-based costing, total overhead per unit of the High F model Is: (Rounded to the nearest cent.)