National Inc. manufactures two models of CMD that can be used as cell phones, MPX, and digital camcorders.

Model	Annual Sales in Units
High F	11,400
Great P	17,400

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 F			Great P
Direct materials	$	39.40		$	26.80
Direct labor	$	19.00		$	14.60

Budget factory overhead:
Engineering and Design	2,680	engineering hours	$	482,400
Quality Control	13,110	inspection hours		324,500
Machinery	33,990	machine hours		507,900
Miscellaneous Overhead	26,670	direct labor hours		106,160
Total			$	1,420,960

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	1,100	1,580
Quality control inspection hours	5,780	7,330
Machine hours	20,420	13,570
Labor hours	12,140	14,530

Using activity-based costing, applied engineering and design factory overhead for the Great P model per unit is