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 12,800 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: Direct materials Direct labor High F $40.ee $19.60 Great P $27.40 $15.20 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,888 engineering hours 13,230 inspection hours 34, 110 machine hours 26,790 direct labor hours $ 420, eee 326,eee 610,560 133,eee $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: Engineering and design hours Quality control inspection hours Machine hours Labor hours High F Great P 1,160 1,640 5,840 7,390 20,480 13,630 12,200 14,590 Using activity-based costing, total overhead per unit of the High F model is: (Rounded to the nearest cent.) $43.79. $45.87. $59.15. $62.09. $150.00