National Inc. manufactures two models of CMD that can be used as cell phones, MPX, and digital camcorders. Model High F Great P Annual Sales in Units 11,900 17,900 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: Direct materials Direct labor High F $39.90 $19.50 Great P $27.30 $15.10 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,780 engineering hours 13, 210 inspection hours 34,090 machine hours 26,770 direct labor hours $ 472,600 260,600 678, 200 132,950 $1,544,350 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: Engineering and design hours Quality control inspection hours Machine hours Labor hours High F Great P 1,150 1,630 5,830 7,380 20,470 13,620 12,190 14,580 Using activity-based costing, applied miscellaneous overhead for the Great P model per unit is: (Rounded to the nearest cent.) Multiple Choice $15.48. $4.05. $15.14. $42.80. O $8.13