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

ModelAnnual Sales

in UnitsHigh F10,300Great P16,300

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$38.30$25.70Direct labor$17.90$13.50

Budget factory overhead:Engineering and Design2,460engineering hours$418,200Quality Control12,890inspection hours308,880Machinery33,770machine hours506,250Miscellaneous Overhead26,450direct labor hours132,150Total$1,365,480

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 hours9901,470Quality control inspection hours5,6707,220Machine hours20,31013,460Labor hours12,03014,420

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