National Inc. manufactures two models of CMD that can be used as cell phones, MPX, and digital camcorders 43 nual Sales Mode 1 in Units High F Great P 11,100 17,100 points costs of each National uses a volume-based costing system to apply factory overhead based on direct labor dollars. The unit prime product were as follows: Direct materials Direct labor High F Great P $39.10 $26.50 $18.70 $14.30 Budget factory overheads Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 13,050 inspection hours 33,930 machine hours 26,610 direct labor hours 2,620 engineering hours 445,400 336,700 608,940 132,550 1,523,590 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 1,070 1,550 5,750 7,300 20,390 13,540 12,110 14,500 points Using activity-based costing, total overhead per unit of the High F model is: (Rounded to the nearest cent.)