National Inc. manufactures two models of CMD that can be used as cell phones, MPX, and digital camcorders.

ModelAnnual Sales

in UnitsHigh F10,800Great P16,800

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$38.80$26.20Direct labor$18.40$14.00

Budget factory overhead:Engineering and Design2,560engineering hours$409,600Quality Control12,990inspection hours271,320Machinery33,870machine hours540,800Miscellaneous Overhead26,550direct labor hours132,400Total$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:

High FGreat PEngineering and design hours1,0401,520Quality control inspection hours5,7207,270Machine hours20,36013,510Labor hours12,08014,470

Using activity-based costing, applied engineering and design factory overhead for the High F model per unit is:(Rounded to the nearest cent.)