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	10,900
Great P	16,900

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:

	High F			Great P
Direct materials	$	38.90		$	26.30
Direct labor	$	18.50		$	14.10

Budget factory overhead:
Engineering and Design	2,580	engineering hours	$	412,800
Quality Control	13,010	inspection hours		323,250
Machinery	33,890	machine hours		507,150
Miscellaneous Overhead	26,570	direct labor hours		158,940
Total			$	1,402,140

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	1,050	1,530
Quality control inspection hours	5,730	7,280
Machine hours	20,370	13,520
Labor hours	12,090	14,480

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

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 10,900 16,900 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 $38.90 $18.50 Great P $26.30 $14.10 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,580 engineering hours 13,010 inspection hours 33,890 machine hours 26,570 direct labor hours $ 412,800 323,250 507,150 158,940 $1,402,140 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 1,050 1,530 5,730 7,280 20,370 13,520 12,090 14,480 Using activity-based costing, total overhead per unit of Great P model is: (Rounded to the nearest cent.) Using activity-based costing, total overhead per unit of Great P model is: (Rounded to the nearest cent.) Multiple Choice $42.29. NOT SURE ?? O $58.96 $63.08. O $44.94. O O $160.00