National Inc. manufactures two models of CMD that can be used as cell phones, MPX, and digital camcorders. 27 nual Sales Modelin Units High F Great P 10,000 16,000 points 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 igh Great P 38.00 $25.40 $17.52 $13.14 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total $ 404,712 269,808 539, 616 26,400 direct labor hours134,904 $1,349,040 2,409 engineering hours 12,848 inspection hours 33,726 machine hours Nationals 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: Bigh F Great P Engineering and design hours Quality control inspection hours Machine hours Labor hours 969 1,440 5,648 7,200 20,286 13,440 12,000 14,400 ints Using activity-based costing, applied quality control factory overhead for the High F model per unit is: (Rounded to the nearest cent.) Multiple Choice 27 oints 8613 $16.28 $32.46. $11.86