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 10,700 16,700 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 High F $38.70 $18.30 Great P $26.10 $13.90 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,540 engineering hours 12,970 inspection hours 33,850 machine hours 26,530 direct labor hours $ 431,800 258,200 506,850 105,880 $1,302,730 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 1,30 1,510 5,710 7,260 20,350 13,500 12,070 14,460 Using the firm's volume-based costing, applied factory overhead per unit for the High F model is: (Rounded to the nearest cent.)