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	12,000
Great P	17,000

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	$	40.00		$	27.40
Direct labor	$	19.60		$	15.20

Budget factory overhead:
Engineering and Design	2,800	engineering hours	$	420,000
Quality Control	13,230	inspection hours		326,000
Machinery	34,110	machine hours		610,560
Miscellaneous Overhead	26,790	direct labor hours		133,000
Total			$	1,489,560

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	1,160	1,640
Quality control inspection hours	5,840	7,390
Machine hours	20,480	13,630
Labor hours	12,200	14,590

Using activity-based costing, applied miscellaneous overhead for the Great P model per unit is: