National Inc. manufactures two models of CMD that can be used as cell phones, MPX, and digital camcorders. 46 Annual Sales Model High F Great P in Units 10,000 16,000 oints 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: High P Great P Direct materials $38.00 $25.40 $17.52 $13.14 Direct labor Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,409 engineering hours 12,848 inspection hours 33,726 machine hours 26,400 direct labor hours $ 404,712 269, 808 539,616 134,904 $1,349, 040 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: High 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 points Using activity-based costing, total overhead per unit of Great P model is: (Rounded to the nearest cent.) Multiple Choice 46 $66.73. points $61.32 $45.99 $42.61 $168.00