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 10,000 16,000 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 S $ High F 38.00 17.52 s $ Great P 25.40 13.14 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2.409 12.848 33,726 26,400 engineering hours $ inspection hours machine hours direct labor hours $ 404,712 269,808 539,616 134,904 1,349,010 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 969 5,648 20.286 12,000 Engineering and design hours Quality control inspection hours Machine hours Labor hours Great P 1.440 7.200 13,440 14.400 D Using the firm's volume-based costing, applied factory overhead per unit for the Great P model is: (Rounded to the nearest cent.)