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 10,800 16,800 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 $38.80 $18.40 Great P $26.20 $14.00 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,560 engineering hours 12,990 inspection hours 33,870 machine hours 26,550 direct labor hours $ 409,600 271,320 540,800 132,400 $1,354,120 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 1,040 1,520 5,720 7,270 20,360 13,510 12,080 14,470 Using activity-based costing, total overhead per unit of the High F model is: (Rounded to the nearest cent.)