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

ModelAnnual Sales

in UnitsHigh F11,800Great P17,800

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$39.80$27.20Direct labor$19.40$15.00

Budget factory overhead:Engineering and Design2,760engineering hours$441,600Quality Control13,190inspection hours325,500Machinery34,070machine hours610,200Miscellaneous Overhead26,750direct labor hours159,480Total$1,536,780

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 hours1,1401,620Quality control inspection hours5,8207,370Machine hours20,46013,610Labor hours12,18014,570

Using activity-based costing, applied machinery overhead for the High F model per unit is