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 10,500 16,500 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 $38.50 $18.10 Great P $25.90 $13.70 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,500 engineering hours 12,930 inspection hours 33,810 machine hours 26,490 direct labor hours $ 412,500 270,690 574,090 158,700 $1,415,980 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: 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 1,010 1,490 5,690 7,240 20,330 13,480 12,050 14,440 Using activity-based costing, applied miscellaneous overhead for the Great P model per unit is: (Rounded to the nearest cent.) Multiple Choice $5.24. $9.19. $13.87. $14.90. $43.20