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 National's controller had been researching activity-based costing and decided to switch to it. A special study determined National's Using the firm's volume-based costing. applied factory overhead per unit for the High F model is: (Rounded to the neorest cent.)