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	11,800
Great P	17,800

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 F			Great P
Direct materials	$	39.80		$	27.20
Direct labor	$	19.40		$	15.00

Budget factory overhead:
Engineering and Design	2,760	engineering hours	$	441,600
Quality Control	13,190	inspection hours		325,500
Machinery	34,070	machine hours		610,200
Miscellaneous Overhead	26,750	direct labor hours		159,480
Total			$	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 F	Great P
Engineering and design hours	1,140	1,620
Quality control inspection hours	5,820	7,370
Machine hours	20,460	13,610
Labor hours	12,180	14,570

Using the firm's volume- based costing, applied factory overhead per unit for the 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 11,800 17,800 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: Direct materials Direct labor High F $39.80 $19.40 Great P $27.20 $15.00 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,760 engineering hours 13,190 inspection hours 34,070 machine hours 26,750 direct labor hours $ 441,600 325,500 610,200 159,480 $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: Engineering and design hours Quality control inspection hours Machine hours Labor hours High F Great P 1,140 1,620 5,820 7,370 20,460 13,610 12,180 14,570 Using the firm's volume-based costing, applied factory overhead per unit for the Great P model is: (Rounded to the nearest cent.) Multiple Choice O $46.48 $47.13 O O O $65.08. O $60.12. O $59.60