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	11,600
Great P	17,600

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	$	39.60		$	27.00
Direct labor	$	19.20		$	14.80

Budget factory overhead:
Engineering and Design	2,720	engineering hours	$	462,400
Quality Control	13,150	inspection hours		364,000
Machinery	34,030	machine hours		575,960
Miscellaneous Overhead	26,710	direct labor hours		159,360
Total			$	1,561,720

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	1,120	1,600
Quality control inspection hours	5,800	7,350
Machine hours	20,440	13,590
Labor hours	12,160	14,550

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