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

Model	Annual Sales in Units
High F	10,300
Great P	16,300

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 F			Great P
Direct materials	$	38.30		$	25.70
Direct labor	$	17.90		$	13.50

Budget factory overhead:
Engineering and Design	2,460	engineering hours	$	418,200
Quality Control	12,890	inspection hours		308,880
Machinery	33,770	machine hours		506,250
Miscellaneous Overhead	26,450	direct labor hours		132,150
Total			$	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 F	Great P
Engineering and design hours	990	1,470
Quality control inspection hours	5,670	7,220
Machine hours	20,310	13,460
Labor hours	12,030	14,420

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