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 10,400 16,400 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: Direct materials Direct labor High F Great P $38.40 $25.80 $18.00 $13.60 Budget factory overhead: Engineering and Design Quality Control Machinery Miscellaneous Overhead Total 2,480 engineering hours 12,910 inspection hours 33,790 machine hours 26,470 direct labor hours $ 434,000 309,120 540,160 132,200 $1,415,480 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 1,000 1,480 Quality control inspection hours Machine hours 5,680 7,230 20,320 13,470 Labor hours 12,040 14,430 Using activity-based costing, total overhead per unit of the High F model is: (Rounded to the nearest cent.)