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

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:

National's controller had been researching activity$-$based costing and decided to switch to It$.$ A speclal study determined Natlonal's two products have the following budgeted activities:

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

$$61\mathrm{.}32.$

$$43\mathrm{.}42.$

$$45\mathrm{.}99.$

$$65\mathrm{.}43.$

$$54\mathrm{.}04.$